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| Per unit fixed cost is fixed in nature |
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| COST AND VOLUME IS HAVING NO RELATIONSHIP |
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| Per unit variable cost is variable in nature |
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| At breakeven the total cost of Make is equal to total cost of buy |
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| Breakeven units and value can be computed in case of single product case |
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| Breakeven units and value can be computed in case of Multi product case |
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| To add a product in the existing product line the Break even sales after and before is considered |
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| Low volume (say units and tens) is most preferred for Manual process |
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| Medium volume (say hundreds) is most preferred for mechanised process |
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| Medium volume (say hundreds) is most preferred for mechanised process |
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