Back to Topic 5.5 — Break-even analysis
5.5.2BM25 flashcards

Break-even charts

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Card 1 of 255.5.2
5.5.2
Question

Profit zone on a break-even chart = area where ___

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All 25 Flashcards — Break-even charts

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Card 1concept

Question

Profit zone on a break-even chart = area where ___

Answer

TR is ABOVE TC — to the right of BEP.

💡 Hint

TR above TC

Card 2concept

Question

Break-even chart shows TC and TR at different ___

Answer

Output levels — visual way to see BEP, profit/loss zones and margin of safety.

💡 Hint

Output levels

Card 3concept

Question

Break-even chart questions are typically worth ___ marks

Answer

4 marks: labelled axes (1), correct TR (1), correct TC (1), BEP identified (1).

💡 Hint

4 marks

Card 4concept

Question

Step 1 of drawing a break-even chart?

Answer

Draw and label axes — x-axis = output (units), y-axis = costs/revenue ($).

💡 Hint

Label axes

Card 5definition

Question

What is a break-even chart?

Answer

A graph showing TC and TR at different output levels — BEP is where the lines cross.

💡 Hint

TC + TR graph

Card 6concept

Question

TC line starts at ___ and slopes ___

Answer

Fixed costs level (not zero); upward — because VC adds to FC as output increases.

💡 Hint

FC level + upward

Card 7concept

Question

Why draw a break-even chart?

Answer

Visual way to see profit/loss zones, margin of safety, and impact of cost/price changes.

💡 Hint

Visual planning tool

Card 8concept

Question

Loss zone on a break-even chart = area where ___

Answer

TC is ABOVE TR — to the left of BEP.

💡 Hint

TC above TR

Card 9concept

Question

If question says 'to scale' but you don't draw to scale, max = ___

Answer

Usually 2 out of 4 — scale matters for accuracy marks.

💡 Hint

2 out of 4

Card 10concept

Question

TC starts at ___; TR starts at ___

Answer

TC at fixed costs level; TR at the origin.

💡 Hint

FC level; origin

Card 11concept

Question

On a break-even chart, x-axis = ___; y-axis = ___

Answer

X = output (units); Y = costs/revenue ($).

💡 Hint

Units; $

Card 12concept

Question

Use a ___ for neat, accurate lines

Answer

Ruler — makes it easier for the examiner to award marks.

💡 Hint

Ruler

Card 13concept

Question

To find profit at any output from the chart:

Answer

Read TR and TC at that point, then profit = TR − TC.

💡 Hint

TR minus TC at that point

Card 14concept

Question

TR line starts at ___ and slopes ___

Answer

Origin (0,0); upward — zero sales = zero revenue.

💡 Hint

Origin + upward

Card 15concept

Question

Always label axes, lines and ___

Answer

BEP — four marks typically available for a well-drawn chart.

💡 Hint

BEP

Card 16concept

Question

Common chart mistakes that lose marks?

Answer

Forgetting to label axes, not starting TC at FC level, not drawing to scale.

💡 Hint

Labels + TC start + scale

Card 17concept

Question

Draw to scale if asked — otherwise max ___

Answer

2 marks out of 4.

💡 Hint

2/4

Card 18concept

Question

BEP on the chart is where ___

Answer

TC and TR lines cross — read down to x-axis for break-even output.

💡 Hint

Lines cross

Card 19concept

Question

Break-even output: read ___ from BEP to the ___

Answer

Down; x-axis — gives the number of units.

💡 Hint

Down to x-axis

Card 20concept

Question

Four things to always label on a break-even chart?

Answer

Axes, TR line, TC line, BEP.

💡 Hint

Axes + TR + TC + BEP

Card 21concept

Question

Quick: BEP = where ___ and ___ lines cross

Answer

TC and TR.

💡 Hint

TC + TR

Card 22concept

Question

Quick: Profit zone = right of BEP. Loss zone = ___

Answer

Left of BEP.

💡 Hint

Left

Card 23concept

Question

Break-even chart shows margin of safety as ___

Answer

Distance along x-axis between BEP and actual output.

💡 Hint

Gap on x-axis

Card 24concept

Question

After drawing TC and TR, mark the ___ where they cross

Answer

Break-even point — and label it clearly.

💡 Hint

BEP

Card 25concept

Question

Margin of safety on chart = distance between ___ and ___

Answer

BEP and actual output on the x-axis.

💡 Hint

BEP to actual

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