Plot Area

600
Hazel Valentin
500 Module 4
400 Lesson 1
300 It’s Your Turn
200 1.a)
150
100
Quantity FC VC TC ATC AFC AVC MC
00 300 0 300 0 0 0  
1 2
    3  4 5
  6 7
  8
  9 10
  11
150
1 300 150 ATC 450 AFC 450AVC 300
MC 150  
              120
2 300 270 570 285 150 135  
              100
3 300 370 670 223.33 100 123.33  
              110
4 300 480 780 195 75 120  
              120
5 300 600 900 180 60 120  
              140
6 300 740 1040 173.33 50 123.33  
              160
7 300 900 1200 171.43 42.86 128.57  
              190
8 300 1090 1390 173.75 37.5 136.25  
              250
9 300 1340 1640 182.22 33.33 148.89  
              320
10 300 1660 1960 196 30 166  
              500
11 300 2160 2460 223.64 27.27 196.36  

1.b)
 PLOT AREA
300 1.c)

250 c.1) Ans. Php 223.64

193.33 c.2) Ans. Php 150.00

200
c.3) Ans. Between Php
150
150 160.00 and Php 173.33

100
2.a)
50
Quantit
y FC VC TC ATC AFC AVC MC
0
1 0 100
2 0 3 100 04 0 5 0  6
              180
ATC AFC AVC MC
1 130 150 280 280 130 150  
              140
2 150 270 420 210 75 135  
              110
3 160 370 530 176.67 53 123.33  
              150
4 200 480 680 170 50 120  
              220
5 300 600 900 180 60 120  
              260
6 420 740 1160 193.33 70 123.33  

2.b)

2.c)

c.1) Ans. Php 193.33

c.2) Ans. Php 150.00

c.3) Ans. Between Php 170.00 and Php 180.00

 PLOT AREA
PLOT AREA
6000
1200
3.a)
5000
1000
Quantit
4000
800
y TC MC SP TR TP MR
3000
600 0 500   1000 0 500 0
2000    200        
400
10001 700   1000 1000 300 1000
200
0    300        
0 0 1 2 3 4 5
02 1000 1   21000 2000
3 1000 4 1000 5
    500 TC   Column1      
MC MR
3 1500   1000 3000 1500 1000
    800        
4 2300   1000 4000 1700 1000
    1000        
5 3300   1000 5000 1700 1000
             

3.b)

3.c)
Lesson 2

It’s Your Turn

1. Given: SP = Php 50.00 / unit

VC = Php 30.00 / unit

FC = Php 60,000.00

Required:

a. The total variable costs (TVC) equation

Solution:

TVC = (VC/unit) (unknown no. of units)

TVC = (Php 30.00 / unit) (x)

b. The total fixed costs (TFC) equation

TC = TFC = TVC

50x = 60,000 = 30x

TR = TC

50x = 60,000 + 30x

20x = 60,000

X = 3,000 units

c. The total revenue (TR) equation

Solution:

TR = (selling price / unit) (unknown no. of units)

= (Php 50.00 / unit) (3,000 unit)

TR = Php 150,000.00

d. The breakeven amount shown algebraically:

Solution:

TC = Php 60,000.00 + ( Php 30.00/ unit) (3,000 units)

= Php 60,000.00 + Php 90,000.00

TC = Php 150,000.00

e. The breakeven quantity computed algebraically:

Solution:

TP = TR – TC

= Php 150,000.00 – Php 150,000.00

TP = Php 0.00 (breakeven)

f. The breakeven point:

Ans: 3,000 units and Php 150,000.00

g. A table to show the point of breakeven:

Profit or
P TFC TVC TC TR TP
Loss
             
149,94
2,998 60,000 89940 149,900 -40 Loss
0
             
149,97
2,999 60,000 89970 149,950 -20 Loss
0
             
150,00 Breakeve
3,000 60,000 90000 150,000 0
0 n
             
150,03
3,001 60,000 90030 150,050 20 Profit
0
             
150,06
3,002 60,000 90060 150,100 40 Profit
0
             
Lesson 3

IT’S YOUR TURN

Multiple Choice Part 1:

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Multiple Choice Part 2:

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Multiple Choice Part 3:

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