In This Portion of an Excel Spreadsheet, the User Has

question 44

Essay

In this portion of an Excel spreadsheet, the user has given values for selling price, the costs, and a sample volume. Give the cell formula for
a.cell E12, break-even volume.
b.cell E16, total revenue.
c.cell E17, total cost.
d.cell E19, profit/loss. $\begin{array}{|l|c|c|c|c|c|}\hline & \text { A } & \text { B } & \text { C } & \text { D } & \text { E } \\\hline 1 & & & & & \\\hline 2 & & & & & \\\hline 3 & & & & \\\hline 4 &\text { Break-even calculation } & & & \\\hline 5 & & & & \\\hline 6 &&\text { Selling price per unit }&&&10\\\hline 7 & & & & & \\\hline 8 && \text { Costs } \\\hline 9 &&\text { Fixed cost }& & &8400 \\\hline 10 & &\text { Variable cost per unit }& & &4.5 \\\hline 11 & & & & & \\\hline 12 & &\text { Break-even volume } & & & \\\hline 13 & & & & & \\\hline 14 & &\text { Sample calculation } & & & \\\hline 15 & & \text { volume }& & &2000 \\\hline 16 & &\text { Total revenue } & & & \\\hline 17 & &\text { Total cost } & & & \\\hline 18 & & & & & \\\hline 19 & & \text { Profit loss }& & & \\\hline\end{array}$

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Definitions:

Kanban

A visual scheduling system that controls the logistical chain from a production point of view, aiming to improve manufacturing efficiency by limiting work-in-progress items.

Safety Stock

Additional inventory kept on hand to guard against stockouts caused by uncertainties in demand and lead-time.

Kanbans

A scheduling system for lean manufacturing and just-in-time (JIT) production that signals the need to move materials within a production facility.

Push Production

A manufacturing system where production is based on forecasted demand and items are produced and pushed to the next stage of the process regardless of actual demand.