Page 90 - 5.2 i. Manac Costing ITC Summarised Notes
P. 90

ITC EXAM PREP



                   Example – BEP with 2 products

















             (b) Breakeven point in Rands



                           = Total fixed costs / contribution ratio


                           = 2 431 000 / 45.97%


                           = R5 288 231.46


















                                                                                                                                     90
   85   86   87   88   89   90   91   92   93   94   95