1. How many customers must EABW serve each month to break even? (2 pts.

)
BEP, peso/Sales per unit
=75,000/100
=750 persons

2. How much total sales revenue must EABW earn each month to break even? (2 pts.)
CMR= CMU/Sales per unit
80/100
0.80
BEP, peso= FC/CMR
=60,000/.80
=75,000 total sales revenue

3. If the owners want to earn an operating profit of P100,000 per month, how many customers must they se
Desired sales, units= Desired profit before tax + Fc/ CMU
=100,000+60,000/80
=160,000/80
=2,000 customers

4. If EABW expects to serve 3,000 customers next month, what is the margin of safety in units? In total sale
= 3,000 expected sales, units
    (750) units
    2, 250 MOS (units)

= 300,000 expected sales

    (75,000) BEP, sales
    225,000 MOS (sales)

MOS, Sales/ expected Sales

   225,000/300,000
.75 or 75% percentage of expected sales
y customers must they serve? (2 pts)

ety in units? In total sales pesos? As a percentage of expected sales? (4 pts.)