Bakery in 2023

Hotel "EURO" has its own bakery, which satisfies both the hotel's needs with its products and
supplies the surrounding shops with fresh baked goods. The management of the bakery analyzed the
management of the pastry factory for the past year and found that the least amount of pastry was
produced in the month of February (128,600 pieces) and, on the contrary, the highest production was
recorded in the month of October, when the total costs amounted to CZK 660,500. The bakery sells
its products at an average price of 4 CZK/piece. The bakery's economic department derived a cost
function for the monthly calculation of the bakery's costs in the form of N = 2.5 Q + 206,800. (Q
quantity of bread in pieces)

Specify:

1. the economic result (total profit) of the bakery's operations in the month of February,

2. the highest production value achieved in the month of October,

3. the economic result (total profit) for the month of October

4. turning point per year in pcs

For the entire year 2022, the hotel produced and sold a total of 1,980,000 pieces of pastry.
Calculate the economic result (total profit) for the year 2022.


Here are the results for each part:
 1. Economic result (total profit) in February: -13,900 CZK (a loss).
 2. Highest production value achieved in October: 181,480 pieces.
 3. Economic result (total profit) for October: 65,420 CZK.
 4. Turning point per year in pieces (break-even point): 137,867 pieces (rounded up to the nearest
whole number).
 5. Economic result (total profit) for the year 2022: 2,763,200 CZK.


Bakery in 2024

In the month of January this year, taking into account the increased input costs, the bakery
determined the monthly cost function N= 3.5 Q + 295,000. By what percentage will the number of
pieces of bread produced increase at the break-even point, if the bakery decided to increase the
average price to
5.50 CZK/pc?

Here are the results:
 1. Old break-even quantity: 137,867 pieces (rounded).
 2. New break-even quantity: 147,500 pieces.
 3. Percentage increase in the break-even quantity: approximately 6.99%.