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unit dollar FIXED COST

100 100 15
120
100 85 15
0 15 15
BREAKEVEN POI
50 50 15
100
Sa

$100,000
Sales
80

DOLLAR (THOUSAND
60

50
BREAKEVEN

40 Cost line

a rea
20 ss
t lo
15 Ne

0
0 20 40 60

UNITS (THOUSAND)
dollar unit F
BREAKEVEN POINT

100
Sale line
15
a
t are 85 85 (total cost)
fi
ro
tp
Ne

50
BREAKEVEN POINT 70 (variable cost)

15 (fixed cost)

40 60 80 100 120

UNITS (THOUSAND)
dollar unit FIXED COST
ip

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