Utilities $ 1,100 per month FIXED COST Depreciation $ 1,000 per month Maintenance $ 100 per month Maid service $ 14 per room
FIXED COST
VARIABLE
FIXED COST
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 A. Compute the unit contribution margin.
B. Prepare a CVP income statement that shows both total and per unit amounts.
C. Compute Billings ' break-even point in units.