43.The company "Garden-plot" produces garden gnomes and sells them at ₤ 60 per unit. The costs of the company are:

Cost of materials	₤ 5 per unit
Storage and transportation	₤ 3 per unit
Rent for the production area	₤ 5,000 per year
Property tax and other payments	₤ 2,000 per year

How many gnomes the company "Garden-plot" must sell in order to reach the break-even point (BEP)?

What is the sales volume? Please, draw a chart of BEP.

V=8₤ BE=FC/(P-V)

FC=7000₤ BE=7000/(60-8)=134.6=135

P=60₤ 135<400

BE-?   400*60=2400;

VC=400*8=3200

TC=FC+VC=7000+3200=102

44.The company "Master Bread" produces pies and sells them at 4000 tenge per unit. The costs of the company are:

Cost of materials	500 tenge per unit
Storage and transportation	200 tenge per unit
Rent for the production area	20000 tenge per year
Property tax and other payments	10000 per year

 How many pies the company "Master Bread" must sell in order to reach the break-even point (BEP)?Please, draw a chart of BEP. 

V=700тг BE=FC/(P-V)

FC=30000тг BE=30000/(4000-700)=9,091=9

P=4000тг 9<15

BE-?   15*700=60000;

VC=15*700=10500

TC=FC+VC=10500+30000=40500

45.The company "Garden-plot" produces garden gnomes and sells them at ₤ 60 per unit. The costs of the company are:

Cost of materials	₤ 5 per unit
Storage and transportation	₤ 3 per unit
Rent for the production area	₤ 5,000 per year
Property tax and other payments	₤ 2,000 per year

 Calculate total costs.

V=8₤ BE=FC/(P-V)

FC=7000₤ BE=7000/(60-8)=134.6=135

P=60₤ 135<400

TC-?   400*60=2400;

VC=400*8=3200

TC=FC+VC=7000+3200=10200

46.The company "Garden-plot" produces garden gnomes and sells them at ₤ 60 per unit. The costs of the company are:

Cost of materials	₤ 5 per unit
Storage and transportation	₤ 3 per unit
Rent for the production area	₤ 5,000 per year
Property tax and other payments	₤ 2,000 per year

Indicate Fixed and Variable Costs.

VC-? FC-?  

FC= 5000+2000=7000₤

V=5+3=8₤

BE=FC/(P-V)

BE=7000/(60-8)=134.6=135 135<400

VC=400*8=3200