ACC 560 MART Extraordinary Success/acc560mart.com ACC 560 MART Extraordinary Success/acc560mart.com | Page 26

Salaries $5,900 per month FIXED COST
Utilities $1,100 per month FIXED COST
Depreciation $1,000 per month FIXED COST
Maintenance $100 per month
FIXED COST
Maid service $14 per room VARIABLE
Other costs $28 per room VARIABLE
Instructions: Determine the inn's break-even point in
(a) number of rented rooms per month and
(b) dollars.
E5-13
Billings Company has the following information available for
September 2017.
Unit selling price of video game consoles
$ 400
Unit variable costs $ 280
Total fixed costs $54,000
Units sold 600
Instructions