Accounting 9706 · AS & A Level · Costs and cost behaviour

Costs and cost behaviour — practice question

The information below is given for a business: Fixed costs in total: $\$15000$ Variable cost: $\$12$ for each unit Selling price: $\$20$ per unit Break-even point: $1875$ units The business plans to cut the break-even point to $1500$ units. Which strategy would not succeed in reaching the target break-even level?

  • Aincreasing the selling price to $\$22$ per unit
  • Breducing fixed costs to $\$12750$ and reducing variable cost to $\$11.50$ per unit
  • Creducing fixed costs to $\$12800$
  • Dreducing variable costs to $\$10$ per unit

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