When expenses and revenues are equal, this is known as the “break-even point” or BEP. To determine break-even, an examination of fixed and variable costs (expenses) in relationship to revenues is necessary. Understanding where the BEP is for a given product or service helps managers determine how to make modifications to increase profitability.
For this Assignment, review this week’s Media, the Weekly Briefing, and the information given below.
LaTricia Jones is planning to make a unique toy that will keep small children entertained for hours! She believes that parents everywhere will want to buy her toy, and she needs to determine her costs and the number of toys she needs to sell before earning a profit.
After researching her costs, she has come to the following conclusions.
• The rental of a small facility will be $2,200 per month, insurance $500 per month, and other fixed costs are estimated at $1,300 per month. In this facility, she will be able to produce 100 toys per month at a variable cost for each toy of $5.00. She plans to sell them for $30 each.
• The rent for a larger facility will be $5,000 per month, insurance $1,000 per month, and other fixed costs are estimated at $2,580 per month. In this facility, she will be able to produce 400 toys per month at a variable cost for each toy of $4.00. She plans to also sell them for $30 each.
• Part 1: Calculate the break-even point for LaTricia Jones’ toy company under each of the two different scenarios using a spreadsheet program such as Excel. Be sure to apply the appropriate accounting process to determine the break-even points.
• Part 2: Recommend which option, based on the scenarios for the company, that you would select using a word processing program such as Word. Support your conclusion with both a written analysis and quantitative data.
Shane Meadows is known to make motion pictures about his very own encounters. This is England is no special case. The thought for the motion picture originated from the executive s adolescence, and it is the most close to home film Shane Meadows has made up until now, as he said himself. In a meeting at the British Film Institute's Southbank theater in April, Meadows discussed his childhood. "No doubt, each snapshot of happiness in my life as a rule stunk of misery. Each time I was going to stall out a shoot up my arse. That is the means by which I experienced childhood in Uttoxeter. At the point when things were at their shittest, individuals appeared to be taking care of business and when things were taking care of business, individuals appeared to be even under the least favorable conditions … " The film begins with an arrangement of clasps, acquainting the watcher with England in 1983. When viewing the introduction, I got the inclination I am going to see some sort of narrative, because of the recording being appeared. The mise en scene is remarkable in this piece C to get directly to the point, I was sufficiently senseless to trust it was really shot in 1983 first and foremost, which makes me to a great degree humiliated. The watchful throwing, ensembles, sets and props makes it difficult to trust the film was really shot in 2006, which makes the story substantially more authentic and less demanding to get into. The sort is put out to a great degree well and the soundtrack includes the hits from the eighties, which sets the state of mind consummately. The principle character is separated from everyone else initially C he doesn't generally have companions, he is being tormented at school, he gets in a battle with a kid, who ridicules his dead dad. In spite of the fact that the film discusses some extremely difficult issues like group culture and bigotry, absence of employments and migration, despite everything it figures out how to make you grin, similar to the bit when Shaun returns home to his mom and whines about his pants. Along these lines in addition to the fact that you are delighted and it removes the discouraging state of mind in the motion picture, however it additionally feels all the more genuine, less film like. The film is a common transitioning kind of piece, where the fundamental hero changes and develops as the story unfurls. His story fundamentally begins when he encounters skinheads and finds having a place with a gathering makes things less demanding. They go out chasing together, and this originates from a genuine story of the executive s youth. The gathering he joins is moderately safe C contrasted with what lies ahead. The great days wear t keep going long C soon enough, Combo returns from jail and ventures up as the pioneer of the gathering. There is a sentiment of pressure building and in spite of the fact that we see Shaun creating connection to Combo, who is currently similar to the dad figure the kid never had, there is a solid inclination something will turn out badly. Before long everything goes from a gathering of youths, messing around, to Shaun going to a National Front gathering. For me, a man, who isn t excessively political, this film is likewise instructing C seeing what life and governmental issues resembled in 1983. In the motion picture we see Shaun turning into a man in a brief timeframe. An imperative scene in This is England is when Shaun gets his cross tattoo. The chief, Shane Meadows, has precisely the same on a similar finger. This imprints Shaun, as a commendable individual from the Skinheads, who consents to remain in the gathering for whatever is left of his life. In spite of the fact that Shaun is currently Combo's protegee and gets his full focus, we see that his relationship is beginning to wind up hazardous and Combo is a terrible impact on the young man. Senseless chasing diversions that Shaun used to play with the past skinhead gather transform into genuine demonstrations of savagery in Combo s. It must be noticed that the execution by Stephen Graham, who plays Combo, is basically surprising C when the gathering burglarizes the shop, the terrorizing and contempt he made were so genuine and trustworthy, for one minute there I got into the activity so much, I was terrified for the shop proprietor s life, just to acknowledge it s only a performing artist. As I would like to think, Combo is similarly as essential as Shaun, on the grounds that the unpredictability of Combo s character is the thing that drives the story. One moment he is conversing with Milky with deference and treating him like a sibling, the other, he blasts out and pounds the life out of him, which indicates Shaun the genuine essence of his dearest icon, when the last releases his fierceness even upon his dear companions. The piece closes with a reference to 400 blows , which is another transitioning film. The principle character Shaun rushes to the ocean, or, in other words be an image of opportunity and tosses the England hail into the water, liberating himself and clarifying that he isn't returning to the gathering. The last shot, precisely like in 400 blows , is him, gazing toward the camera, making an association with a watcher. All things considered, this is precisely what Shane Meadows planned to do in any case. Pierrot Le Fou by Jean-Luc Godard Jean-Luc Godard Jean-Luc Godard dependably said that he doesn t truly plan his motion pictures too painstakingly, and he doesn't deliberately leave any mystery messages in them. It is all up to the watcher, to make what he or she needs of it. Subsequent to watching it I think Pierrot Le Fou is one of those movies that you either despise or love and it is unquestionably not for everybody C the plot here can be confounding now and again and the primary characters hard to get it. Likewise, there are references to Vietnam War, which I didn t even notice and thought it was another arbitrary component of the primary characters playing around. The film is about Ferdinand and Marianne, a confounded couple who choose to flee together. They locate one another, two nonconformists, and acknowledge they need to detach themselves from the phony reality they live in. This is extremely all around depicted in the start of the motion picture. We see Ferdinand in a gathering, which looks a considerable measure like a farce for TV plugs. The visitors are discussing diverse items in such way you would hope to discover in a business. The impact, all things considered, being phony and removed to Ferdinand is likewise reinforced with exploratory lighting. I think one about the most splendid scenes in the motion picture is at a similar gathering, when Ferdinand meets a motion picture executive and discusses film with him. This is clearly self-referential, yet it was likewise splendid to watch the misconnection among them, in light of the dialect boundary. The clever thing is, when Ferdinand asks the American chief what is film, in spite of the fact that the lady interprets the sentence totally wrong, getting some information about his motion picture, not film by and large, his answer, as I would see it, is precisely right. It is a battleground. It is love. Loathe. Activity. Brutality and demise. Single word C feelings. This discussion, that probably won't leave a major impact on the others, exited me in wonderment of the content composition for Pierrot Le Fou . Something else that I understood is the lighting changing, when he proceeds onward from the TV-advertisement discussion to the American executive. It goes from red, or, in other words a shade of risk, caution, attention to green, or, in other words, as. It is another method for the chief demonstrating that Ferdinand is extremely intrigued and open to discussing human expressions. The shading plan in Pierrot le Fou is essential; I would state that at a few the hues even recount the story superior to the activity. I saw two driving hues, which speak to the principle characters C red and blue. Blue is Ferdinand s shading C he is frequently shot beside the blue sky, or the ocean, he drives a blue auto and even paints his face blue, before submitting suicide. I think the blue likewise speaks to his character, very quiet, loose, and even cool here and there. Red, then again, is the direct inverse and it is the shade of Marianne C she drives a red auto, wears red garments, and is just a distinctive, vivacious character. Another critical shading in the film is yellow, or, in other words and disloyalty. At the finish of the motion picture, we see the trading of the hues C Ferdinand s head, enveloped by a red scarf, while being tormented; symbolizing the way that it s all occurrence on account of his association with Marianne. Likewise, the couple trading autos and Ferdinand beginning to wear a brilliant red shirt. Whenever Ferdinand and Marianne isolated, after Marianne taking the satchel with her, we see yellow blooms out of sight. At the point when Ferdinand approaches the dock, where Marianne is leaving on a pontoon, with her new sweetheart, on his way there, red and yellow are ruling out of sight. Ferdinand achieves the dock, where a solitary yellow barrel is remaining, as he watches the lady he adores fleeing with another man. The following shot of him is moving toward a man sitting the ground, singing. We presently observe yellow assuming control, as it is observed, as Ferdinand strolls with his head down. When he is on the vessel, in the front there is a major yellow box, as though it was disclosing to us that envy is driving him to the island. Ferdinand is strolling through a field and singing Do you adore me in the meantime as he passes yellow blooms. The yellow begins to overwhelm once more, as he methodologies and shoots Marianne. The peak of this is Ferdinand s suicide, when he is wearing the red shirt, painting his face blue, and wrapping himself with red and yellow explosive, which speaks to Marianne s selling out. Pierrot Le Fou is unquestionably now one of my most loved movies ever, and has such a significant number of various sides to it, that to disentangle the entire piece would take me an unfathomable length of time, yet I figure that is one reason why I began to look all starry eyed at it. Lattices of the Afternoon by Maya Deren Despite the fact that I am not a major devotee of surrealism, Maya Deren s film had substantially more significance to me, than Dali s and Bunuel s work. Lattices of the Afternoon , as I would like to think, was less irregular, all the more painstakingly set and the images precisely picked to pass on a message. It s a motion picture about a lady s perspective, her fantasy world and her existence combining at last. This film, much the same as numerous surrealism films, is an ordeal C you can't watch it like you would w>GET ANSWER