问题如下图：
选项：
A. 
B. 
C. 
解释：
老师好，请问这题要求分别算出cover掉operating cost时的销售量以及cover掉operating + financial cost的销售量吗？请问 breakeven point指的是什么呢？
发亮_品职助教 · 2018年10月30日
Operating Breakeven Units就是Cover掉Fixed-operating cost和Variable operating costs时的销售量；
Breakeven Point Units是Cover掉Fixed-operating cost、Variable operating costs、Financial costs时的销售量
所以Breakeven Point是恰好使得Net income等于0的临界销售量。
如上图每个Unit Price先覆盖Variable cost后（Price - Variable cost per unit）是每个Unit的收入，然后看销售多少个可以覆盖Fixed Operating costs和Financial costs.
这个就是Breakeven Point
如上图，每个Unit Price先覆盖Variable Cost，（Price - Variable cost per unit）是每销售一个Unit的收入，看看销售多少个能够覆盖Fixed Operating costs.
这是求出来的两个临界销售量；但是题目让求得是：the level of sales at the breakeven...所以题目让求得是Sales；求出来了两个临界销售量后，别忘记乘以价格。
六粒橙 · 2018年10月31日
谢谢！
NO.PZ2016021705000043 问题如下 Myuna Motors now sells 1 million units ¥3,529 per unit. Fixeoperating costs are ¥1,290 million anvariable operating costs are ¥1,500 per unit. If the company pays ¥410 million in interest, the levels of sales the operating breakeven anbreakeven points are, respectively: A.¥1,500,000,000 an¥2,257,612,900. B.¥2,243,671,760 an¥2,956,776,737. C.¥2,975,148,800 an¥3,529,000,000. is correct.Operating breakeven units = ¥1,290million/( ¥3,529- ¥1,500)=635,781,173 unitsOperating breakeven sales = ¥3,529 × 635,781.173 units = ¥2,243,671,760 or Operating breakeven sales=¥1290million/[1-（¥1,500/¥3,529）] =¥2,243,671,760Totbreakeven =(¥1,290million+¥410million)/(¥3,529-¥1,500) = ¥1,700million/¥2,029 =837,851.1582 unitsor Breakeven sales = ¥3,529 × 837,851.1582 units = ¥2,956,776,737Breakeven sales= ¥1,700million/ [1-（¥1,500/¥3,529）] = ¥2,956,776,737 所以breakeven points算出来表示的是units，算sales再用单价乘以units？那如果要算totbreakeven的话题目应该怎么问呢？我总是搞混这两个公式
NO.PZ2016021705000043 请问 所以point就是整体的breakeven？
题目给的1million units是什么意思？怎么答案有把销量算了一遍？
总得breakeven不是fixe上variable除以3529减掉1500，为啥totbreakeven是这样？？？