问一道题：NO.PZ2016021705000044

问题如下：

Juan Alavanca is evaluating the risk of two companies in the machinery industry: The Gearing Company and Hebelkraft, Inc. Alavanca used the latest fiscal year’s financial statements and interviews with managers of the respective companies to gather the following information:

Based on this information, the breakeven points for The Gearing Company and Hebelkraft, Inc. are:

选项：

0.75 million and 1.1 million units, respectively.

1 million and 1.5 million units, respectively.

1.5 million and 0.75 million units, respectively.

解释：

A  is correct.

For The Gearing Company,

${\text{Q}}_{\text{BE}}\text{ =}\frac{F+C}{P-V}=\frac{\$40million+\$20million}{\$200-\$120}=750,000$ 

For Hebelkraft, Inc.,

${\text{Q}}_{\text{BE}}\text{ =}\frac{F+C}{P-V}=\frac{\$90million+\$20million}{\$200-\$100}=1,100,000$