Units Sale

Units Sale
Units Sale
how do you calculate the break even in units and sales at break even point?


Sales and production (units)6000
Variable cost per unit $60
Fixed cost per unit $80
Contribution to sales ratio 80%
Calculate:
The number of units required to break even
Sales at the break even point
What number of units will have to be sold in order to achieve a before tax profit of $400,000

Let p = price per unit
Then 6000p = total sales (i.e. revenues)

Contribution to sales = (Sales revenue - variable costs) / Sales Revenue
.80 = (6000p - 6000*$60) / 6000p
-1200p = -360000
p = $300 = price per unit

Break even is when profit = 0
Profit = Revenue - Total costs
Let x = quantity
Variable costs are 60x, but fixed costs are $480,000

Profit = 300x - 60x - 480000 = 240x -480000
0 = 240x - 480000
x = 2000

When price = $300 and quantity = 2000, Sales = $600,000
* * * * * * * * * *
Profit = $400,000
400000 = 240x - 480000
880000 = 240x
x = 3667 units



No items matching your keywords were found.


No items matching your keywords were found.


Rare 1966 BSA A65 SPITFIRE MK 2 11 SALES POSTER/AD 650cc Mark Two Unit twin Rare 1966 BSA A65 SPITFIRE MK 2 11 SALES POSTER/AD 650cc Mark Two Unit twin Paypal 0 Bid US $1.55 12h 52m
Porsche : 911 2dr Cpe Carrera 2007 Porsche 911 2dr Cpe Carrera Coupe whole sale unit clean carfax with NAVIGAT Porsche : 911 2dr Cpe Carrera 2007 Porsche 911 2dr Cpe Carrera Coupe whole sale unit clean carfax with NAVIGAT 5 Bids US $15,100.00 1d 15h 36m
SALE! -- TALLYGENICOM T9035, BLACK TONER UNIT FOR TALLYGENICOM 062415/9035 - NEW SALE! -- TALLYGENICOM T9035, BLACK TONER UNIT FOR TALLYGENICOM 062415/9035 - NEW Paypal US $250.00 1d 16h 53m
COLOMBIA BANKNOTES SET 10 UNITS-NEW UNC- BIG SALE $ 17 COLOMBIA BANKNOTES SET 10 UNITS-NEW UNC- BIG SALE $ 17 Paypal 0 Bid US $17.00 1d 16h 54m
1955-57 Chevy Bel Air Nomad Wagon 3/8 1955-57 Chevy Bel Air Nomad Wagon 3/8" Fuel Tank Sending Unit NEW - SALE Paypal 1 Bid US $29.99 1d 17h 26m
Nash Metropolitan 1953-61 Fuel Tank Sending Unit - SALE Nash Metropolitan 1953-61 Fuel Tank Sending Unit - SALE Paypal 0 Bid US $49.99 1d 17h 44m
ESTATE SALE HIDEAWAY IRONING BOARDS EU-7 LIGHT/TIMER ELECTRICAL UNIT NRFB ESTATE SALE HIDEAWAY IRONING BOARDS EU-7 LIGHT/TIMER ELECTRICAL UNIT NRFB Paypal 0 Bid US $14.99 2d 9h 53m
UNIT FASHION PURPLE RUFFLE FRONT SLEEVELESS TOP NWTS! COTN BLND L  30% OFF SALE! UNIT FASHION PURPLE RUFFLE FRONT SLEEVELESS TOP NWTS! COTN BLND L 30% OFF SALE! Paypal 0 Bid US $9.10 2d 19h 8m
i-Star TC300 Power Supply (All 14 units in this Sale) i-Star TC300 Power Supply (All 14 units in this Sale) Paypal US $599.99 2d 19h 58m
Metal tins with rolled Edge Cover Lids Supplies -- Set of 20 tins / unit --SALE! Metal tins with rolled Edge Cover Lids Supplies -- Set of 20 tins / unit --SALE! Paypal US $10.00 3d 8h 53m
Powered by phpBay Pro

For Sale


For Sale


$13.99


For Sale

Not For Sale


Not For Sale


$20.99


Not For Sale

The Units


The Units


$93.99


The Units are a defunct, early Electronic music/punk rock/New Wave/Synthpunk band founded in San Francisco in 1978 and active until 1984. One of Americas first electronic new wave bands, they are widely cited (along with The Screamers from L.A.) as pioneers of a genre now known as synthpunk. The Units were notable for their use of synthesizers in place of guitars, and multimedia performances featuring multiple projections of satirical, instructional films critical of conformity and consumerism.Primary members were Scott Ryser and Rachel Webber. Other various members included Brad Saunders, Randy Dunagan, Tim Ennis, Jay Darrah, Lori Lorenzo, Ron Lantz, Amy Weiss, Richard Driskell, Lx Rudis, Seth Miller, Jon Parker, David Allen Jr., Jabari Allen, Marc Henry, James Reynolds, D.C. Carter and projectionist Rick Prelinger. Author: Surhone, Lambert M./ Timpledon, Miriam T./ Marseken, Susan F. Binding Type: Paperback Number of Pages: 142 Publication Date: 2010/08/01 Language: English Dimensions: 6.00 x 9.02 x 0.33 inches

Units


Units


$11.91


No Synopsis Available

Sale


Sale


$34.99


English School Sale - Giclee Print

The Sale


The Sale


$34.99


Auguste Serrure The Sale - Giclee Print

Bake Sale


Bake Sale


$11.45


Bake Sale


Account limit of 2104 requests per hour exceeded.




New House for Sale In Kapitolyo, Pasig (Residential Duplex at P11M/unit NEG!!!) - SOLD


Comparable Sales ? Units of Measure

Comparable sales are routinely utilized to develop an opinion of value using the sales comparison approach, one of the three primary approaches to valuing real estate. (The two other primary approaches are the cost approach and income approach.) In some cases, the gross sales price is utilized to develop an opinion of value for the subject property. However, the sales price is more often converted to a unit of measure such as price per square foot or per unit sales price. This article overviews the units of measure utilized for different types of property.

Comparable sales are typically converted to a per square foot unit of measure. This is typically used for homes, condominiums, town homes, duplexes, office buildings, retail, industrial and apartments. For homes, the per square foot unit of measure is typically based upon the living area (based on external measurements) and does not include areas not air-conditioned such as the garage and porches. For commercial properties and apartments, the per square foot value is typically based on the net rentable square feet instead of the gross square feet (which includes common areas). In some cases based on the judgment of the analyst or local practice, the evaluation focuses more on the sales price per square foot of gross building area.

Apartments are often evaluated on the sales price per unit instead of the sales price per square foot. In many cases, the sales price per square foot and per unit are both considered. For apartments with above average unit sizes, the sales price per unit tends to be higher and the sales price per square foot tends to be lower. The converse is true for apartments with below average size units.

Following are examples of property types that utilize different units of measure:
Car washes -- number of bays
Movie theaters -- number of seats and / or gross building area
Auto service garages -- number of service bays and / or square feet
Oil change facilities -- number of service bays and / or square feet
Churches -- number of seats and / or square feet
Golf courses -- number of holes
Self storage -- number of units and / or square feet
Land ? square feet, acres or frontage feet
The appraiser or analyst selects the appropriate unit of measure when analyzing comparable sales. In addition to customary local practice, discussions with investors, brokers and appraisers can provide meaningful insights into the most effective unit of measure.

The Dallas Fort Worth commercial comparable sales data you need is available at OConnorComps. Need data to prepare a commercial comparable sales approach? OConnorComps has the data!

About the Author

Patrick C. O'Connor has been president of O'Connor & Associates since 1983 and is a recipient of the prestigious MAI designation from the Appraisal Institute. He is also a registered senior property tax consultant in the state of Texas and has written numerous articles in state and national publications on reducing property taxes. He continues to set the standard in direction and quality of our appraisal products, adding services ranging from business valuations and business appraisals to cost segregation analysis for income tax reduction.

http://www.poconnor.com

Posted in Sun Beds

Tags: , , , , , , , , , ,