Fixed Costs: $14,000 per year

Variable Costs: $1.00 per unit

Revenue: $1.55 per unit

Design Capacity: 43,000 units per year

Effective Capacity: 40,000 units per year

Anticipated Output: 34,000 units per year

a. What is the break-even quantity (produced and sold)?

b. What are total revenues for the break-even quantity?

c. What are total costs for the break-even quantity?

d. What quantity would be required for a profit of $2,000?

e. What profit (loss) would there be for a quantity of 27,000?

f. What profit (loss) would there be for a quantity of 10,000?

g. What is the anticipated utilization?

h. What is the anticipated efficiency?