ocr: Breakeven Fixed costs point (in units) Contribution per unit £A00,000/65.50 72,727 units Again, we can prove this is the breakeven level of - - sales by using a variable costing statement: Variable costing profit andloss account Sales (72,727 a £13.50) 981,815 less Variable Costs (72,7270E8). - 581,815 Contribution 400,000 less Fixed Costs 400,000 Netl Profit/(Loss)
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