Beruflich Dokumente
Kultur Dokumente
PROFITABILITY INDEX
a. Return on Investment
NOV DEC JAN FEB
Net Income 1,707.80 4,857.54 4,634.36 12,979.16
Initial
Investment
Return on
Investment
b. Break-even Points
NOV DEC JAN FEB
No. of days 20 17 18 23
Beef Kimchi
Fixed Cost 4,164.60 3,861.72 4,429.62 6,095.46
Selling Price 95.00 95.00 95.00 95.00
Variable Cost (per unit) 39.27 39.27 39.27 39.27
- 55.73 55.73 55.73 55.73
break even in
sales 4,354.60 4,051.72 4,619.62 6,285.46
break even in
units 395.87 337.64 355.36 448.96
Chicken Kimchi
Fixed Cost 3,407.40 3,218.10 3,748.14 5,224.68
Selling Price 95.00 95.00 95.00 95.00
Variable Cost (per unit) 35.56 35.56 35.56 35.56
- 59.44 59.44 59.44 59.44
break even in
sales 3,597.40 3,408.10 3,938.14 5,414.68
break even in
units 339.71 340.81 358.01 451.22