Run the factory.
Control the costs.
Lead the market.

You are a manufacturing manager. Every accounting decision changes your company’s profit, break-even progress, and class ranking.

Student name

What you will do

Classify costs

Direct or indirect, fixed or variable.

Calculate break-even

Use contribution, break-even, safety margin, and target profit.

Use contribution costing

Ignore irrelevant allocated fixed costs when capacity is available.

Judge special orders

Include spare capacity, setup costs, and opportunity cost.

Each student receives different figures. Accuracy matters more than guessing quickly.