2. Our Group Members :
• Md. Sadman Sakib (2016010000031)
• Md. Yeasin Arafat (2016010000014)
• Sifatur Rahman Uday (2016010000035)
• Fatema Hossain (2016010000015)
• Jinia Jaman (2016010000016)
• Israt Jahan Meghla (2016010000030)

3. Problem : A manufacturer company record has a fixed
cost of 15000 and variable cost per record each taka 5
selling price per record taka 10.
Requirement :
• Find out the revenue, cost and profit equation?
• At what number of units will break-even occur?
• At what sales volume (revenue) will break-even
occur?
• Make a break-even chart.

4. Solution :
Let,
Per unit sales price = p
Production unit = Q
Fixed cost = Fc
Variable cost = Vc
Given that,
Fc = 15000
Vc = 5tk. / record
P = 10tk. / record

5. 1. We know that,
Total Revenue (TR) = P * Q
= 10q ans.
We know that,
Total Cost (TC) = Fc + Vc
= 15000 + 5Q ans.

6. We know that,
Total profit = TR – TC
= 10Q – (15000 + 5Q)
= 10Q – 15000 – 5Q
= 5Q – 15000

7. 2. We know that,
At break-even point,
TR – TC = 0
5Q – 15000 = 0
5Q = 15000
Q = 3000
When Q = 3000, then break-even will occur.

8. Total Revenue (TR) = 10 * Q
= 10 * 3,000
= 30,000
Sales volume = 30,000 tk. When
break-even occur.

9. Cost Line
Revenue Line
Fixed cost Line
0 x
Y
600 1200 1800 2400 3000
6000
12000
18000
24000
30000
Variable Cost
Fixed Cost
Quantity
RevenueandCostline(TK)
Fixed cost= 15,000
Total Revenue = 10Q
Total Cost = 15,000 + 5Q
Figure : Break-even Chart (3000,30000)
Break-even point
(3000,30000)
15000
Q= 600, TC = 18,000
Q=1200, TC = 21,000
Q=1800, TC = 24,000
Q=2400, TC = 27,000
Q=3000, TC = 30,000
27000
21000