EX 21-20 Break-even chart

Name the following chart, and identify the items represented by the letters (a) through (f).


$150,000
$100,000
$50,000
0
$(50,000)
$(100,000)
$(150,000)
Operating Profit (Loss)
b Units of Sales
10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000









Answer:
Profit-volume chart

a. break-even point
b. total fixed costs
c. operating loss area
d. maximum operating profit
e. profit line
f. operating profit area