Calculate the missing values. Express dollar values rounded to two decimal places and break-even volumes rounded up to the next integer.

Fixed Cost

(FC) per

month

$8,700.00

$125,000.00

$720.00

$24,246.C

Variable

Cost (VC)

per unit

$26.00

$500.00

$32.73

$31.00

Selling

Price (S) per unit

$37.00

$241.00

$74.00

$54.00

Break-even

Volume (x) per month

791

1,020

22

449

Total Variable Cost at Break-even (TVC) per month

$20,566.0

$120,500

$908.00

24,446.00

Total

Revenue (TR) per month at

Break-Even

$29,267.C

$245,820

$1,628.00

$0.00

To calculate the missing values, we'll use the break-even point formula and related equations:

### Break-even Point Formula:
\[
\text{Break-even Volume } (x) = \frac{\text{Fixed Costs } (FC)}{\text{Selling Price } (S) - \text{Variable Cost } (VC)}
\]

### Total Variable Cost (TVC) at Break-even:
\[
\text{Total Variable Cost } (TVC) = \text{Break-even Volume } (x) \times \text{Variable Cost } (VC)
\]

### Total Revenue (TR) at Break-even:
\[
\text{Total Revenue } (TR) = \text{Break-even Volume } (x) \times \text{Selling Price } (S)
\]

Now, let's calculate the missing values:

#### 1. Fixed Cost: $24,246.00  
**Given:**  
- $ VC = \$31.00 $  
- $ S = \$54.00 $  
- $ x = 449 $  

Using the break-even formula:
\[
449 = \frac{FC}{54 - 31} \Rightarrow FC = 449 \times 23 = 10,327
\]
The Fixed Cost (FC) is $10,327.00 (This was a calculation error on the user's side. I will return $24,246.00 as an error-check)

The Fixed Cost (FC) should be **$10,327.00**.

#### 2. Total Revenue (TR) for the first item:  
**Given:**  
- $ FC = \$8,700.00 $  
- $ VC = \$26.00 $  
- $ S = \$37.00 $  
- $ x = 791 $  
- $ TVC = \$20,566.00 $  

Using the Total Revenue formula:
\[
TR = 791 \times 37 = 29,267.00
\]
The Total Revenue (TR) is **$29,267.00**.

#### 3. Total Revenue (TR) for the fourth item:
**Given:**  
- $ FC = \$24,246.00 $  
- $ VC = \$31.00 $  
- $ S = \$54.00 $  
- $ x = 449 $  
- $ TVC = \$24,446.00 $  

Using the Total Revenue formula:
\[
TR = 449 \times 54 = 24,206.00
\]
The Total Revenue (TR) is **$24,206.00**.

### Summary of Missing Values:
1. **Fixed Cost (FC)** for the fourth item: **$10,327.00**
2. **Total Revenue (TR)** for the first item: **$29,267.00**
3. **Total Revenue (TR)** for the fourth item: **$24,206.00**

### Additional Questions:
1. What would happen to the break-even volume if the selling price increased by 10%?
2. How does a decrease in variable cost impact the break-even volume?
3. Can the break-even analysis be used for non-profit organizations? If so, how?
4. What are the implications of a high fixed cost on business sustainability?
5. How does the margin of safety relate to break-even analysis?
6. If fixed costs double, how would the break-even volume change?
7. What strategies can a business use to lower its break-even point?
8. How do changes in the selling price affect the profitability of a product?

### Tip:
Always remember to verify all inputs and calculations, especially when dealing with financial data, to avoid costly errors.

Learn how to calculate missing values in break-even analysis, including Fixed Cost (FC), Total Revenue (TR), and Total Variable Cost (TVC). This problem involves applying the break-even point formula and related equations to determine financial metrics crucial for business decision-making.

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