Risk and PVA Tutorials (Textbook Required)

1a. The total variable cost per unit ($):

• 19.03
• 17.60

• 14.58

• 16.12

1b. The total costs ($):

• 4,841,300
• 5,356,852

• 3,123,721

• 3,842,127

1c. The cash break-even quantity (units):

• 27,294

• 13,500

• 47,782

• 19,753

1d. The accounting break-even quantity (units):

• 41,829

• 38,150

• 40,275

• 43,888

2. 2. Total and marginal costs, respectively ($):

• 13,759,500 and 74.90

• 8,750,169 and 83.10

• 4,255,368 and 41.75

• 21,410,005 and 95.50

2. Average cost per unit and minimum acceptable total revenue, respectively ($):

• 88.77 and 374,500

• 43.12 and 58,362

• 43.12 and 87,150

• 19.23 and 274,369

9. 9. Accounting and cash break-even quantity, respectively (units):

• 1,387.42 and 1,014.84

• 1,398.14 and 925.66

• 1.400.12 and 103.47

• 1,236.11 and 1,123.65

9. 9. Financial break-even quantity (units) and DOL, respectively:

• 1,506 and 3.068

• 1,498 and 2.991

• 1.684 and 2.954

• 1.784 and 3.045

13. 13. Original and new DOL, respectively:

• 1.699 and 1.609

• 1.512 and 1.406

• 1.752 and 1.621

• 1.811 and 1.792