Professional Documents
Culture Documents
Management Science
Management Science
60000
180000
12000
160000
168000 140000
120000
100000
80000
60000
40000
20000
0
3000 4000 5000 6000 7000 800
B.E.P.
Linear (B.E.P.)
fixed cost
Linear (fixed cost)
Total Cost
Total Sales
0 4000 5000 6000 7000 8000 9000 10000 11000 12000 13000
X y
3000 75000
3250 81250 350000
3500 87500
3750 93750
300000
4000 100000
4250 106250
4500 112500
250000
0 60000 200000
12000 168000
0 0 150000
12000 300000
112500
106250
0 60000 100000 100000
93750
87500
12000 60000 81250
75000
60000
50000
0 0
0 2000 4000 6000
300000
VARIABLE
TFC
168000
TC
TS
112500
106250
100000
93750
87500
81250
75000
60000