if we have Sales=185$, Variable Cost=157$, Fixed Cost=3136$ and production capacity=320 item
then BEP in Units will be
BEP in $ will be
and BEP% in units will be
but in case, for example, if we have total Sales=75,000, total Variable Cost=30,000 and total Fixed cost=36,000 while production capacity is used about 75%.
then how we'll determine BEP in $ and BEP in Units?