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The break-even volume in units results from using a total fixed cost figure that is the budgeted per unit fixed cost amount of $55 multiplied by the anticipated volume of 175,000 ($9,625,000). This is incorrect, because fixed costs do not change with changes in production volume, as long as the volume remains within the relevant range, as this does. The total fixed costs should be calculated by multiplying the budgeted per unit fixed cost amount of $55 by the budgeted anticipated volume of 150,000. As the volume increases, fixed costs per unit decrease, as long as the volume remains within the relevant range. Operating income was also calculated using the total fixed cost figure of $55 × 175,000, instead of $55 × 150,000.
Total fixed costs will be $8,250,000 ($55 × the budgeted production volume of 150,000 units). The unit contribution margin is $100 ($160 ? $60). Therefore, the breakeven volume is $8,250,000 ÷ $100, which is 82,500. At a sales volume of 175,000, the total contribution margin would be 175,000 × $100, or $17,500,000. Subtract budgeted fixed costs of $8,250,000, and the anticipated operating income for the coming year would be $9,250,000.
The operating income is calculated by multiplying each of the budgeted per unit items by 175,000 units. However, 175,000 units is within the relevant range, and therefore, fixed costs will be the same whether 150,000 units or 175,000 are manufactured.
The break-even volume in units results from using a total fixed cost figure that is the budgeted per unit fixed cost amount of $55 multiplied by the anticipated volume of 175,000 ($9,625,000). This is incorrect, because fixed costs do not change with changes in production volume, as long as the volume remains within the relevant range, as this does. The total fixed costs should be calculated by multiplying the budgeted per unit fixed cost amount of $55 by the budgeted anticipated volume of 150,000. As the volume increases, fixed costs per unit decrease, as long as the volume remains within the relevant range. Fixed costs would have to calculated as $13,956,250 to arrive at an operating income figure of $3,543,750, and fixed costs are not that high.