Nicolas Enterprises sells a product for $67 per unit. The variable cost is $33 per unit, while fixed costs are $231,200. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $73 per unit.

a)Break-even point = 6,800  units

b) Break-even point =5780  units

Explanation:

Break-even point is the level of activity that achieves no profit or loss. At this level profit is zero because the the total revenue is equal to total cost.

The break-even point is calculated as  

Units to achieve target profit = (Total general fixed cost for the period)/ contribution per unit

Contribution per unit = Selling Price - Variable cost

Contribution per unit = 67 - 33 = 34

Fixed cost =231,200

So the units requited to achieve break-even point:

Break-even point = 231,200/34  = 6,800  units

Break-even point = 6,800  units

b) If the selling price wete increased to 73

The break-even point = 231,200/ (73- 33) = 5,780  units

Break-even point =5780  units

gary will be given more time to file an amended complaint.

both are integral parts of a corporate balance sheet. the cash flow statement, or statement of cash flows, measures the sources of a company's cash and its uses of cash over a specific time period. the income statement measures a company's financial performance, such as revenues, expenses, profits or losses over a specific time period (in fact, it's sometimes called a statement of financial performance).

a cash flow statement shows exactly how much money a company has received and how much it has spent, traditionally over a period of one month. it captures the current operating results and changes on the balance sheet, such as increases or decreases in accounts receivable or accounts payable, and does not include noncash accounting items such as depreciation and amortization. the cash flow generally comes from revenue received as a result of business activity, but it may be augmented by funds available as a result of credit. a cash flow statement is used to determine the short-term viability and liquidity of a company, specifically how well it is positioned to pay its bills and vendors.