91Ó°ÊÓ

Breaking even is a situation of no profit, no loss or the situation when cost and income are the same.

$\begin{array}{c}\text{µþ°ù±ð²¹°ì e±¹±ð²Ô r±ð±¹±ð²Ô³Ü±ð}=\frac{\text{¹ó¾±³æ±ð»å c´Ç²õ³Ù}}{\text{°ä´Ç²Ô³Ù°ù¾±²ú³Ü³Ù¾±´Ç²Ô″¾²¹°ù²µ¾±²Ô r²¹³Ù¾±´Ç}}\\ \text{°ä´Ç²Ô³Ù°ù¾±²ú³Ü³Ù¾±´Ç²Ô″¾²¹°ù²µ¾±²Ô r²¹³Ù¾±´Ç}=\frac{\text{°ä´Ç²Ô³Ù°ù¾±²ú³Ü³Ù¾±´Ç²Ô″¾²¹°ù²µ¾±²Ô}}{\text{°Õ´Ç³Ù²¹±ô r±ð±¹±ð²Ô³Ü±ð}}\end{array}$

$\begin{array}{c}\text{°ä´Ç²Ô³Ù°ù¾±²ú³Ü³Ù¾±´Ç²Ô″¾²¹°ù²µ¾±²Ô =Revenue per unit}-\text{³Õ²¹°ù¾±²¹²ú±ô±ð c´Ç²õ³Ù p±ð°ù u²Ô¾±³Ù}\\ \text{=12.50 }-\left(3.50+4.50\right)\\ =12.50−8\\ =4.50\end{array}$

$\begin{array}{c}\text{°ä´Ç²Ô³Ù°ù¾±²ú³Ü³Ù¾±´Ç²Ô″¾²¹°ù²µ¾±²Ô r²¹³Ù¾±´Ç }=\frac{4.50}{12.50}\\ =0.36\end{array}$

$\begin{array}{c}\text{µþ°ù±ð²¹°ì±ð±¹±ð²Ô r±ð±¹±ð²Ô³Ü±ð =}\frac{\text{¹ó¾±³æ±ð»å c´Ç²õ³Ù}}{\text{°ä´Ç²Ô³Ù°ù¾±²ú³Ü³Ù¾±´Ç²Ô″¾²¹°ù²µ¾±²Ô r²¹³Ù¾±´Ç}}\\ =\frac{10,000}{0.36}\\ =27,778\text{ a±è±è°ù´Ç³æ.}\end{array}$

$\text{µþ°ù±ð²¹°ì±ð±¹±ð²Ô p´Ç¾±²Ô³Ù}\left(\text{¾±²Ô u²Ô¾±³Ù²õ}\right)\text{=}\frac{\text{¹ó¾±³æ±ð»å c´Ç²õ³Ù}}{\text{Sales price per unit-³Õ²¹°ù¾±²¹²ú±ô±ð c´Ç²õ³Ù p±ð°ù u²Ô¾±³Ù}}$

$\begin{array}{c}\text{µþ°ù±ð²¹°ì e±¹±ð²Ô p´Ç¾±²Ô³Ù}\left(\text{¾±²Ô u²Ô¾±³Ù²õ}\right)=\frac{10,000}{12.50−\left(4.50+3.50\right)}\\ =\frac{10,000}{12.50−8}\\ =\frac{10,000}{4.5}\\ =2,222\text{ }approx.\end{array}$

Thus,break-even revenue is $27,778 and break-even units is 2,222.