Your accountant advises you to find the break-even point of the day care center you operate. You can do this by

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BlackTom AI · Accepted Answer

Question restatement: Your accountant advises you to find the break-even point of the day care center you operate. You can do this by

Option 1: dividing fixed contribution per unit by variable costs. This is not a standard break-even calculation; it mixes fixed contribution with variable costs and doesn’t yield the break-even quantity or revenue. The units don’t align with a meaningful breakeven metric, so this approach is incorrect.

Option 2: multiplying fixed costs by contribution per unit. Break-even analysis uses a ratio that relates fixed costs to contribution per unit, not a product of the two. Multiplying would inflate numbers and does not produce the break-even point, making this option incorrect.

Option 3: dividing variable costs by fixed costs. This ratio compares two cost categories in the opposite direction and does not incorporate revenue or contribution per unit, so it cannot determine break-even. It misrepresents the relationship needed to find the break-even quantity.

Option 4: dividing fixed costs by contribution per unit. This is the standard formula for calculating the break-even quantity in units: Break-even quantity = Fixed costs / Contribution per unit, where contribution per unit = selling price per unit − variable cost per unit. Dividing fixed costs by the contribution per unit answers how many units must be sold to cover fixed costs, which yields the break-even point. This option correctly applies the conventional method for breakeven analysis.

Option 5: multiplying revenue per unit times the quantity sold. This describes total revenue, not break-even; it does not identify the point at which costs are covered by contribution. While total revenue is important, it does not alone determine the break-even quantity, so this option is incorrect.

In summary, the only approach that aligns with standard break-even analysis is option 4, dividing fixed costs by contribution per unit, because it directly computes the quantity needed to cover fixed costs using the per-unit contribution margin.

Your accountant advises you to find the break-even point of the day care center you operate. You can do this by单项选择题

类似问题

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