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 .