The manufacturer's daily output is 500, and the fixed cost is 1,500. The derivation formula is as follows, which can be calculated by adding it.

Total fixed costs ÷ sales volume + unit cost (variable) = breakeven selling price Total fixed costs ÷ (sales unit price - unit variable cost - operating surcharge, etc.) = break-even point (safety margin) breakeven sales volume: refers to the amount of sales that the company can just make

The sales volume when costs are recovered and taxes are paid, there is no profit or loss.

Because corporate profits are divided into pre-tax profits and after-tax profits, breakeven sales are also divided into pre-tax breakeven sales and after-tax breakeven sales.

Profit before tax = unit price × sales volume – variable cost per unit × sales volume – fixed cost. Profit after tax = unit price × sales volume – variable cost per unit price × sales volume – tax per unit × sales volume – fixed cost. Profit before tax: Profit before tax is before the company pays income tax.

Taxable profits.

After the second step of profit-tax reform, the distribution relationship between the state and enterprises has undergone major changes. Most of the profits realized by enterprises are turned over to the state in the form of income tax and adjustment tax, and the remaining part is retained by the enterprises.

Therefore, there are two concepts of pre-tax profit and after-tax profit in profit distribution.

According to the tax law, the taxable profit of an enterprise paying income tax refers to the balance of the enterprise's total income (including non-operating income) in each tax year after deducting costs, expenses, taxes allowed by the state to be paid before income tax, and non-operating expenses.

That is the total profit of the enterprise.

After-tax profit: After-tax profit is the remaining profit after the profit-to-tax enterprise pays income tax, adjustment tax or contracting fees. It is a concept derived from the change in the distribution relationship between the state and enterprises after the profit-to-tax reform.

According to the tax law, enterprises pay income tax to the state based on taxable profits and prescribed tax rates.

After paying income tax, treatment will be differentiated based on whether the remaining profit exceeds the reasonable level of profit retention: adjustment tax will be levied on large and medium-sized state-owned enterprises engaged in production and operation in industry, transportation, commerce, finance, insurance, supply and marketing, etc., and contracting tax will be levied on small state-owned enterprises.

Fees; no adjustment tax or contracting fees will be levied on low-profit enterprises such as construction and installation.

The profits after collecting income tax, adjustment tax or contracting fees are at the discretion of the enterprise and used to establish various special funds.

After-tax profit distribution sequence: The first step is to calculate the profit available for distribution.

Combine the current year's net profit (or loss) with the undistributed profit (or loss) at the beginning of the year to calculate the profit available for distribution.

If the profit available for distribution is a negative number (i.e., a loss), subsequent distribution cannot be made; if the profit available for distribution is a positive number (i.e., accumulated profit for the year), subsequent distribution will be made.

The second step is to set aside statutory surplus reserve fund.

The statutory surplus reserve fund is accrued based on the net profit for the year after deducting the accumulated losses at the beginning of the year.

The basis for withdrawing the surplus reserve fund is not the profit available for distribution, nor is it necessarily the after-tax profit for the current year.

Only when there is no accumulated loss at the beginning of the year, the amount that should be withdrawn can be calculated based on the after-tax profit for the current year.

This kind of "compensation for losses" is done on the basis of book figures and has nothing to do with the carryover of losses under the income tax law. The key is that capital cannot be used to pay dividends, nor can the surplus reserve fund be withdrawn without accumulated surplus.

The third step is to accrue discretionary surplus reserve fund.

The fourth step is to pay dividends (distribution of profits) to shareholders (investors).

If the company's general meeting of shareholders or board of directors violates the above order of profit distribution and distributes profits to shareholders before offsetting losses and withdrawing statutory surplus reserve funds and public welfare funds, the profits distributed in violation of regulations must be returned to the company.