某项目年生产能力为8万台，年固定成本为1000万元，预计产品单台售价为500元，单台产品可变成本为300元。则项目的盈亏平衡点产量为（ ）万台。
- A.1.3
- B.2
- C.4
- D.5
正确答案及解析
正确答案
解析
本考题考查的知识点为盈亏平衡点基础知识。
盈亏平衡点（BreakEvenPoint,简称BEP）又称零利润点、保本点、盈亏临界点、损益分歧点、收益转折点。通常是指全部销售收入等于全部成本时（销售收入线与总成本线的交点）的产量。以盈亏平衡点的界限，当销售收入高于盈亏平衡点时企业盈利，反之，企业就亏损。盈亏平衡点可以用销售量来表示，即盈亏平衡点的销售量；也可以用销售额来表示，即盈亏平衡点的销售额。
假设当生产x万台时达到盈亏平衡点，则
1000+300x=500x
x=5
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