Chapter 10 – Revenue, costs and break-even analysis

Break-even graph

Instructions

The main aim of most businesses is to make a profit. To do this a business needs to take in more money (total revenue) than its costs to produce its goods and services (total cost). Complete the data in the tables to plot the fixed, variable and total cost lines and the total revenue line to work out the break-even point for an ice cream seller.

Chapter 10 PDF, pages 6-7

Break-even

To find the number of ice creams the seller needs to sell to break even, i.e. to make no profit and no loss, we need to combine the graphs showing total cost and total revenue. Can you identify the break-even point in this graph? Type your answer in and click submit.

Break-even point

Feedback text

What would happen if 300 ice creams were sold?

What would happen if 100 ice creams were sold?

Use the diagram and these figures to explain the margin of safety.