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Module 4: Cost-Volume-Profit Analysis (CVP/BEP)

Solution to Case 1 (Units):

Module 4. REQUIREMENT

CVP/Break Even Point (Sales) Case 2:

Batsi Luyang manufactures a single product
having a variable cost of Php 150 per unit. Fixed

cost is Php 300,000 per annum. The market is
up to 40,000 units can be sold at a sale price of
Php 300 per unit. Company has a planned

profit of Php 50,000.

How many units must be made and sold in order to
get the profit of Php 50,000?