HP 12C Financial Programmable Calculator User Manual download pdf (Page 54)

The variables are: fixed costs (F), Sales price per unit (P), variable cost

per unit (V), number of units sold (U), and gross profit (GP). One can

readily evaluate GP, U or P given the four other variables. To calculate the

break-even volume, simply let the gross profit equal zero and calculate the

number of units sold (U).

To calculate the break-even volume:

1. Key in the fixed costs and press .

2. Key in the unit price and press .

3. Key in the variable cost per unit and press .

4. Press to calculate the break-even volume.

To calculate the gross profit at a given volume:

1. Key in the unit price and press .

2. Key in the variable cost per unit and press .

3. Key in the number of units sold and press .

4. Key in the fixed cost and press to calculate the gross profit.

Profit

Sales Revenue

Total Costs

Break-Even Point

Fixed Costs

Variable

Costs

Loss

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HP 12C Financial Programmable Calculator User Manual Page 54