HP 12C Financial Programmable Calculator Manual do Utilizador descarregar pdf (Página 59)

3. Key in the number of units and press .

4. Key in the fixed cost and press to obtain the operating leverage.

Example 1: For the data given in example 1 of the Break-Even Analysis

section, calculate the operating leverage at 2000 units and at 5000 units

when the sales price is $13 a copy

For repeated calculations the following HP-12C program can be used:

Keystrokes Display

13.00 Price per copy.

6.75

6.25 Profit per copy.

2000

12000

25.00 Close to break-even point.

13.00 Price per copy.

6.75

6.25 Profit per copy.

5000

12000

1.62

Operating further from the breakeven

point and lesssensitive to changes in

sales volume.

KEYSTROKES DISPLAY

CLEAR

00-

01- 45 3

02- 45 2

03- 30

04- 20

05- 36

06- 36

07- 45 1

08- 30

09- 10

10-43, 33 00

1 2 ... 54 55 56 57 58 59 60 61 62 63 64 ... 164 165

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HP 12C Financial Programmable Calculator Manual do Utilizador Página 59