Night Shades Inc. (NSI) manufacturers biotech sunglasses. These sunglasses sell for $150 each, and cost $70 each to produce. Night Shades Inc. has fixed costs of $100,000.a. Calculate Night Shades' Breakeven point.b. how much profit (loss) will Night Shades have if it sells 500 sunglasses? 4,000 sunglasses?c. Night Shades' manager expects an operation profit of $200,000. How many sunglasses must be sold to attain this profit?

Essentials Of Investments
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Chapter1: Investments: Background And Issues
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Night Shades Inc. (NSI) manufacturers biotech sunglasses. These sunglasses sell for $150 each, and cost $70 each to produce. Night Shades Inc. has fixed costs of $100,000.
a. Calculate Night Shades' Breakeven point.
b. how much profit (loss) will Night Shades have if it sells 500 sunglasses? 4,000 sunglasses?
c. Night Shades' manager expects an operation profit of $200,000. How many sunglasses must be sold to attain this profit?

Expert Solution
Step 1

breakeven formula:

break even=fixed costselling price - variable cost

Step 2

a.

selling price =$150

cost =$70

fixed cost =$100,000

break even=fixed costselling price - variable cost=$100,000$150-$70=1250

 

B.

IF sold 500 glasses:

profit / loss=selling price - variable cost×units sold-fixed cost=$150-$70×500-$100,000=-$60,000

if units sold=4000

profit / loss=selling price - variable cost×units sold-fixed cost=$150-$70×4000-$100,000=$220,000

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