User Manual

3. Key in the number of units and press .
4. Key in the fixed cost and press
to obtain the operating leverage.
Example 1: For the data given in example 1 of the Break-Even Analysis section,
calculate the operating leverage at 2000 units and at 5000 units when the sales
price is $13 a copy
Keystrokes Display
13
13.00 Price per copy.
6.75
6.25 Profit per copy.
2000
12000
25.00 Close to break-even point.
13
13.00 Price per copy.
6.75
6.25 Profit per copy.
5000
12000
1.62
Operating further from the break-even point and less
sensitive to changes in sales volume.
For repeated calculations the following HP-12C program can be used:
KEYSTROKES DISPLAY
CLEAR
00-
3
01- 45 3
2
02- 45 2
03- 30
04- 20
05- 36
06- 36
1
07- 45 1
08- 30
09- 10
00
10-43,33 00