Page 97 - UNISA Manac Cost Course Slides Part 1
P. 97

TEST 3 - COSTING


                   Example – BEP with 2 products


















             (b) Breakeven point in Rands



                           = Total fixed costs / contribution ratio


                           = 2 431 000 / 45.97%


                           = R5 288 231.46






















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