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3.3 Break-even analysis

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Sub sections and their related questions

Total contribution versus contribution per unit

A break-even chart and the following aspects of break-even analysis: break-even quantity/point, profit or loss, margin of safety, target profit output, target profit, target price

The effects of changes in price or cost on the break-even quantity, profit and margin of safety, using graphical and quantitative methods

The benefits and limitations of breakeven analysis