Break-Even Analysis

question 77

Multiple Choice

Break-even analysis. Yoo Computers is introducing a new game system that promises to never become outdated. Yoo will sell the systems for $200, and it will accrue $130 in variable costs to produce. If cash fixed expenses are $35 million per year and the depreciation and amortisation expenses are $7 million per year, then what is the Accounting Operating Profit Break-Even point for Yoo?

• A) 210,000 units
• B) 323,077 units
• C) 500,000 units
• D) 600,000 units

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Definitions:

Scientific Management

A management theory developed by Frederick W. Taylor that emphasizes efficiency and productivity by scientifically studying work processes and setting performance standards.

Process And Production

The methods and activities involved in transforming raw materials into finished goods, emphasizing efficiency and quality.

Theory X

A management concept that assumes employees are inherently lazy and will avoid work if they can, necessitating a controlling management style.

Gullible

Easily deceived or tricked because of being too trusting.