Based on the information given below in regarding to one product, please answer:
Fixed Costs $15,000.00 per year
Variable Costs $1.00 per unit
Revenue $1.60 per unit
Design Capacity 45000 units per year
Effective Capacity 40000 units per year
Anticipated Output 36000 units per year
(a). What is the break-even quantity (produced and sold)? And what are total revenues for the break-even quantity?
(b). What quantity would be required for a profit of $2,000?
(c). What is the anticipated utilization and what is the anticipated efficiency?