2.Drag the stylus across the expression to select it.
3.Tap [Interactive], [Transformation], [factor], and then [factor].
0235
1.x{2+2x
2.Drag the stylus across the expression to select it.
3.Tap [Interactive], [Calculation], and then [ ∫ ]. This displays the ∫ dialog box.
4.Tap “Definite” to select it.
5.Input the required data for each of the following three arguments.
Variable:
x, Lower: 1, Upper: 2
6. Tap [OK].
Chapter 2: Main Application 7
0236
1. Input the calculation below and execute it.
diff(sin(
x),x) × cos(x) + sin(x) × diff(cos(x),x)
2. Drag the stylus across “diff(sin(
3. Tap [Interactive], [Assistant] and then [apply].
• This executes the part of the calculation you selected in step 2. The part of the calculation that is not
selected (× cos(
0237
1. Tap ! to display the Graph Editor window in the lower window.
2.Drag the stylus across “
3.Drag the selected expression to the Graph Editor window.
• This copies the expression to the location where you dropped it.
x) + sin(x) × diff(cos(x),x)) is output to the display as-is.
x^2 – 1” in the work area to select it.
x),x)” to select it.
0238
1. Tap $ to display the Graph window in the lower window.
2.Drag the stylus across “x^2 – 1” in the work area to select it.
3.Drag the selected expression to the Graph window.
Chapter 2: Main Application 8
0239
1. On the work area window, tap ( to display the Stat Editor window in the lower window.
2. In the Stat Editor window, input {1, 2, 3} into “list1” and {4, 5, 6} into “list2”.
3. Make the work area window active, press k, and then perform the following calculation: list1 + list2 ⇒
list3.
4. Press k to hide the keyboard.
• Here you can see that list3 contains the result of list1 + list2.
0240
1.Tap the Main application work area window to make it active.
2.Perform the operation {12, 24, 36} ⇒ test, which assigns the list data {12, 24, 36} to the LIST variable named
“test”.
3.Tap the Stat Editor window to make it active, and then use e key to scroll the screen to the right until the
blank list to the right of “list6” is visible.
4.Tap the blank cell next to “list6”, input “test”, and then tap w.
• This displays the list data {12, 24, 36}, which is assigned to the variable named “test”.
Chapter 2: Main Application 9
0241
1. Input the expression x^2/5^2 + y^2/2^2 = 1 in the work area.
2. Tap 3 to display the Geometry window in the lower window.
3. Drag the stylus across the expression in the work area to select it, and then
drag the selected expression to the Geometry window.
• An ellipse appears in the Geometry window.
0242
PointCircleA point and its image
0243
1.Start up Verify.
2.Input 50 and press E.
3.Following the equal sign (=), input 25 × 3 and press E.
4.Tap [OK] to close the error dialog that appears.
5. Change 25 × 3 to 25 × 2 and press E.
6. Following the next equal sign (=), input 5 × 5
× 2 and press E.
Chapter 2: Main Application 10
0244
1. Tap O and then tap [OK] to clear the window.
2. Tap the down arrow on the toolbar and select T.
3. Input
4. Input (
0245
1.Start up Probability, and then select “2 Dice +”.
2.Enter 50 into the “Number of trials” box.
3.Tap [OK] to display the result in the
0246
1. Tap P to display the Probability dialog box, and then select “Container”.
2.Configure the following settings on the
x^2 + 1 and press E.
x + i)(x – i) and press E.
Probability window.
dialog box.
Replace: Yes*, A: 10, B: 20, C: 30 (Leave other letters set to zero.), Number of trials: 50
3. Tap [OK].
* Indicates the ball is replaced before the next draw. If the ball is not replaced, select “No”.
0247
1.OCTA()E
2. Enter 20 and then tap [OK].
• This will run OCTA and display the results in the
program output window.
Program output
window
Chapter 2: Main Application 11
Chapter 3:
Graph & Table Application
0301
1. On the a menu, tap [Draw Shade].
2. On the dialog box that appears, input the
following: Lower Func:
–x2 + 1. Leave x min and x max blank.
3. Tap [OK].
0302
1. Tap 8 to display the Table Input dialog box, and then configure it with the settings below.
Start: –4.9, End: 7.1, Step: 2
2.On the Graph Editor window, input and store
• This generates a number table and displays it.
3. Tap a and then [Link].
• This displays the Graph window and draws the graph, with the trace
pointer located on the graph line. The coordinates of the trace pointer location will also be shown.
• Tapping a cell in the
location of the cell’s value.
• You can move the highlighting in the number table by pressing the up
and down cursor keys, or by tapping the cell you want to select. Doing so causes the trace pointer to jump to the corresponding location on the graph.
2
x
– 1, Upper Func:
y = 3log(x + 5) into line y1, and then tap #.
y1 column causes the trace pointer to move the
4.To quit the linked trace operation, tap l on the icon panel.
0303
1. Tap 8 to display the Table Input dialog box, and then configure it with the following settings.
Start: 0, End: 1, Step: 0.2
2. Input the function
3. Tap # to generate the number table.
3
y = x
– 3x on the Graph Editor window, and then tap $ to graph it.
Chapter 3: Graph & Table Application 12
4. Tap the Graph window to make it active. Next, tap [Analysis] and then
[Trace].
• This causes a pointer to appear on the graph.
5. Use the cursor key to move the pointer along the graph until it reaches a
point whose coordinates you want to input into the table.
6. Press E to input the coordinates at the current cursor position at the end
of the table.
7. Repeat steps 5 and 6 to input the rest of the coordinates you want.
0304
1. In line y1 of the Graph Editor window, input and save x2 – x – 2, and then tap $.
2.Tap [Analysis], [Sketch], and then [Inverse].
• This graphs the inverse function. The message box briefly shows the inverse function.
Tip:If a function does not have an inverse, the graph produced by the [Inverse] command will be the result of
interchanging the
x and y variables of the original function.
0305
1.While the Graph window is active, tap [Analysis], [Sketch], and then [Circle].
• This display “Circle” on the Graph window.
2.Tap the point where you want the center of the circle to be, and then tap a second point anywhere on the circle’s circumference.
• This draws the circle, and the message box shows the function for the circle.
• You can also draw a circle by specifying the coordinates of its center point and specifying its radius value.
In place of the operation in step 2 of the above procedure, press a number key on the keypad. On the dialog box that appears, enter the required values and then tap [OK].
0306
1.While the Graph window is active, tap [Analysis], [Sketch], and then [Vertical].
• This display “Vertical” on the Graph window.
2. Press 2.
• This displays a dialog box for specifying the
x-coordinate of the vertical line, with 2 specified as the
x-coordinate.
• Instead of inputting a value here, you can use the stylus to tap the point through which the vertical line
should pass.
3. Tap [OK].
To draw a horizontal line, tap [Analysis], [Sketch], and then [Horizontal] in place of [Vertical] in step 1 of the
above procedure. In the case of a horizontal line, you need to specify the
y-coordinate in step 2.
Chapter 3: Graph & Table Application 13
0307
1. On the Graph Editor window, input and store y = x + 1 into line y1 and y = x2 into y2, and then tap $ to
graph them.
2. Tap [Analysis], [G-Solve], and then [Intersection].
• This causes “Intersection” to appear on the Graph window, with a pointer
located at the point of intersection. The
pointer location are also shown on the Graph window.
3.To obtain other points of intersection, press the left or right cursor key, or tap the left or right graph controller arrows.
0308
1.On the Graph Editor window, input and store y = x (x + 2)(x – 2) into line y1, and then tap $ to graph it.
x- and y-coordinates at the current
2.To obtain the value of
• This displays a dialog box for specifying the
3.For this example, input 0.5 and then tap [OK].
• This moves the pointer to the location on the graph where
displays the x-coordinate and y-coordinate at that location.
4.To obtain the value of x for a particular y-value, tap [Analysis], [G-Solve], [x-Cal/y-Cal], and then [x-Cal].
• This displays a dialog box for specifying the
5.For this example, input 2.2 and then tap [OK].
• This moves the pointer to the location on the graph where
displays the x-coordinate and y-coordinate at that location.
y for a particular x-value, tap [Analysis], [G-Solve], [x-Cal/y-Cal], and then [y-Cal].
x-value.
x = 0.5, and
y-value.
y = 2.2, and
Tip:When there are multiple results for the above procedure, press e to calculate the next value. Pressing d returns
to the previous value.
Chapter 3: Graph & Table Application 14
0309
1. On the Graph Editor window, input and store y = x (x + 2)(x – 2) into line y1, and then tap $ to graph it.
2. Tap [Analysis], [G-Solve], [Integral], and then [∫
• This displays “Lower” on the Graph window.
3. Press 1.
• This displays a dialog box for inputting an interval for the
dx].
x-values, with 1 specified for the lower limit of the
x-axis (Lower).
4. Tap the [Upper] input box and then input 2 for the upper limit of the
5. Tap [OK].
0310
1.On the Graph Editor window, input and store y = x3 – 1 into line y1, and then tap $ to graph it.
2.Tap [Analysis], [G-Solve], and then [Inflection].
• This causes “Inflection” to appear on the Graph window, with a pointer
located at the point of inflection.
x-axis.
Tip:If your function has multiple inflection points, use the cursor keys or graph controller arrows to move the pointer
between them and display their coordinates.
0311
1.On the Graph Editor window, input and store y = x2 – x – 2 into line y1, and then tap $ to graph it.
2.Tap [Analysis], [G-Solve], and then [π∫
• This displays a crosshair pointer on the graph, and the word “Lower” in the lower right corner of the Graph
window.
3. Press 1.
• This displays a dialog box for inputting an interval of values for
f(x)2dx].
x, with 1 specified for the lower limit of the
x-axis (Lower).
4.Tap the [Upper] input box and then input 2 for the upper limit of the
5. Tap [OK].
• This causes a silhouette of the solid of revolution to appear on the Graph
window, and its volume to appear in the message box.
x-axis.
Chapter 3: Graph & Table Application 15
0312
1. If the graph controller is not displayed on the Graph window, perform the operation below.
(1) Tap O and then [Graph Format] to display the Graph Format dialog box.
(2) Select the “G-Controller” check box.
(3) Tap [Set].
2. On the Graph Editor window, input 2
2
x
+ 3x – 1 in line y1, and 2x + 1 in line y2.
3. Tap $ to graph the function.
4. Tap [Analysis] and then [Modify].
• This displays a dialog box for inputting the step.
5.Input the amount of change (step) in the coefficient value, and then tap [OK].
• This causes “Modify” to appear on the Graph window and the
y1 graph (2x
2
+ 3x – 1) to become active,
which is indicated by a thick graph line.
• The function of the currently active graph is displayed in the Graph window message box.
6.In the function displayed in the message box, select the coefficient you want to change.
7.Tap the left or right graph controller button to change the value of the coefficient you selected in step 5.
• To increase the value of the coefficient, tap the right graph controller arrow.
• To decrease the value of the coefficient, tap the left graph controller arrow.
• At this point, you could select other coefficients and change their values as well, if you want.
8.To modify the y2 graph (2x + 1), tap the down graph controller arrow to make it the graph active.
• Repeat steps 6 and 7 to modify the currently selected graph.
9.To quit graph modification, tap l on the icon panel.
0313
1.On the Graph Editor window, input aⴢx2 – b in line y1, and aⴢx + b in line y2.
2. Tap O and then [Main] to display the Main application window.
• For details about using the Main application, see Chapter 2 in the User’s
Guide.
3. Use the Main application work area to assign values to variables “
a” and “b”
(a = 1 and b = 2 in this example).
bWaw cWbw
4. Tap the Graph Editor window to make it active.
5. Tap $ to graph the function.
6. Tap a and then [Dynamic Graph]. This displays the Dynamic Graph dialog box.
Chapter 3: Graph & Table Application 16
7. Configure the following settings on the Dynamic Graph dialog box.
SettingDescription
Modify: ManualSpecifies whether graph modify should be performed manually using the cursor keys
(or graph controller arrows) or automatically.
Specifies a variable whose value is changed when you press the left or right cursor
Dynamic ]':
Start: 1
End: 5
Step: 2
Dynamic `$:
Start: –2End: 2
Step: 1
8. Tap [OK].
• This displays a WARNING dialog box for overwriting variable
that you are about to overwrite variable
• This graphs the functions using the
dialog box, and displays “Modify” on the Graph window.
a
key, or tap the left or right graph controller arrow.
These items specify the upper limit (End) and lower limit (Start) of the range of
change of the Dynamic ]' value.
Use this setting to specify the increment of change in the Dynamic ]' value when you press the left or right cursor key, or tap the left or right graph controller arrow.
Specifies another variable whose value is changed when you press the up or down
b
cursor key, or tap the up or down graph controller arrow.
These items specify the upper limit (End) and lower limit (Start) of the range of change of the Dynamic `$ value.
Use this setting to specify the increment of change in the Dynamic `$ value when you press the up or down cursor key, or tap the up or down graph controller arrow.
a. Tapping [OK] displays a dialog box warning
b. Tap [OK].
a and b variable start values you specified on the Dynamic Graph
9.Modify the graphs by changing the value of variable
• To change the value of variable
arrow.
• To change the value of variable
arrow.
a, press the left or right cursor key, or tap the left or right graph controller
b, press the up or down cursor key, or tap the up or down graph controller
a or b.
10. To quit graph modification, tap l on the icon panel.
Tip: Try performing the above procedure while selecting Modify: Auto in step 7.
Chapter 3: Graph & Table Application 17
Chapter 4:
Conics Application
0401
1. On the Conics Editor window, tap q to display the Select Conics Form dialog box.
2. Select “x = A(y – K)2 + H” and then tap [OK].
• This inputs “
x = A(y – K)
2
+ H” in the Conics Editor window.
3.Change the coefficients of the equation as follows: A = 2, K = 1, H = –2.
0402
1.On the Conics Editor window, input the equation
2. Tap w to display the Select Conics Form dialog box, select “x = Ay2 + By + C”, and then tap [OK].
• This transforms the equation to the form you selected.
Tip: Graphing the results of one of the following calculations may take a long time when the absolute value of
the argument is large: Binomial PD, Binomial CD, Poisson PD, Poisson CD, Geometric PD, Geometric CD,
Hypergeometric PD, or Hypergeometric CD calculations.
Chapter 7: Statistics Application 29
Chapter 8:
Geometry Application
0801
1. Draw the triangle.
2. Tap G. Next, tap side AB and then side AC to select them.
3. Tap the u button to the right of the toolbar.
• This displays the measurement box, which indicates the specified angle.
4.Tap [Draw], [Measurement], and then [angle].
• This shows the angle measurement on the screen.
• You can also perform the operation below in place of step 4.
-Select (highlight) value in the measurement box and drop it into the Geometry window.
-Tap the Q button on the far left of the measurement box.
0802
1.Draw a triangle and then display the inside angle value of each angle.
• For information about displaying angle values, see “To attach an angle measurement to a figure” in the User’s Guide.
2.Tap [Draw] - [Expression].
• This displays an “EXPR=” object.
3. Tap the u button to the right of the toolbar.
• This will display the measurement box and also display numeric labels for each measurement currently on the screen.
4.Now you can use the numeric labels to specify measurement values in the calculation you input in the measurement box.
• To input a measurement value in the measurement box, input the at
sign (@) followed by the numeric label of the value. To input value example, you would input “@1”.
• Since we want to calculate the sum of the interior angles of the triangle
here, you would input the following: @1+@2+@3.
5.After inputting the calculation expression, press E.
• The calculation result is displayed to the right of “EXPR=”.
, for
Tip:In step 4 above, you also can input the numeric label of a displayed measurement
value into the measurement box by tapping the label. Tapping will input “@1” into the measurement box.
, for example,
Chapter 8: Geometry Application 30
0803
1. Tap [Draw], [Special Polygon], and then [Regular n-gon].
• This displays the n-gon dialog box.
2. Enter a value indicating the number of sides of the polygon, and then tap
[OK].
3. Place the stylus on the screen and drag diagonally in any direction.
• This causes a selection boundary to appear, indicating the size of the
polygon that will be drawn. The polygon is drawn when you release the
stylus.
0804
1.Draw a line segment AB and plot point C, which is not on line segment AB.
2.As shown in the nearby screen, draw line segments DE and DC.
3.Select only line segments AB and DE, and then tap u on the toolbar to display the measurement box.
4.Input 90 into the measurement box and press E.
• This fixes the angle between AB and DE at 90 degrees.
5.Select only line segments DE and DC, and then tap the down arrow next to the measurement box.
6. Tap the e icon, and then select the check box to the right of the measurement box.
• This makes line segments DE and DC congruent in length.
7.Select only point E and line segment AB, and then tap [Edit] - [Animate] - [Add Animation].
8.Select only point D, and then tap [Edit] - [Animate] - [Trace].
• This should cause a parabola to be traced on the display. Note that line
segment AB is the directrix and point C is the focus of the parabola.
9.Tap [Edit], [Animate], and then [Go (once)].
Chapter 8: Geometry Application 31
Chapter 9:
Numeric Solver Application
0901
1. On the Numeric Solver window, input the equation:
h = vt – 1/2 gt
2. On the list of expression variables that appears, enter values for the
variables:
h = 14, t = 2, and g = 9.8.
2
3.Here, we will solve for
4. Tap 1.
• The [Left–Right] value shows the difference between the left side and right
side results.
v, so tap the option button to the left of variable v.
Chapter 9: Numeric Solver Application 32
Chapter 10:
eActivity Application
1001
1. On the eActivity window, tap [Insert], [Strip(1)], and then [Graph].
• This inserts a Graph strip, and displays the Graph window in the lower half of the screen.
2. On the Graph window, tap ! to display the Graph Editor window.
3.Enter functions to graph, and then tap $ to graph the functions.
eActivity window
Graph Editor window
Graph window
4.After you finish performing the operation you want, tap C to close the Graph window.
5.Tap the Graph Editor window, and then tap C to return to the eActivity window.
6.Enter the title you want in the Graph strip title box.
1002
1.On the eActivity window, tap [Insert], [Strip(1)], and then [Notes].
• This inserts a Notes strip and displays the Notes window in the lower half
of the screen.
2.Enter text you want in the Notes window.
3.After you finish entering text, you can close the Notes window by tapping C.
Tip:The expand button of a data strip is highlighted to indicate that it is expanded in
the lower window.
Chapter 10: eActivity Application 33
Chapter 11:
Financial Application
The operations in the examples below can be started from any Financial application window.
1101 Compound Interest
What will be the value of an ordinary annuity at the end of 10 years if $100 is
deposited each month into an account that earns 7% compounded monthly?
Before performing the calculation, change the “Odd Period” setting to
“Compound (CI)” and the “Payment Date” to “End of period”.
1.Tap [Calc(1)] - [Compound Interest].
2.Input the values below into the applicable fieldsN = 120 (12 months × 10 years), PMT = –100, P/Y = 12 (month), C/Y = 12 (month)
3.Tap [FV] to obtain the future value.
I% = 7, PV = 0,
1102 Cash Flow
How much should you be willing to pay (NPV) for an investment with the cash
flow values shown in the nearby table, if your required rate of return (
10% per year?
1. Tap ( to open the Stat Editor window in the lower half of the display.
2.Input the cash flow values in cells 1 through 6 under “list1”.
3.Tap the Cash field (which currently shows “<empty>”).
4.On the dialog box that appears, select “list1” for “List variables”, and then tap [OK].
5.Input 10 into the
6.Tap [NPV] to obtain the net present value.
1103 Amortization
In this example, first use a Compound Interest page to calculate the monthly
payment of a loan, and then use the result to perform Amortization page
calculations. Specify “Compound (CI)” for “Odd Period”, and “End of period” for
“Payment Date”.
I% field.
I%) is
PeriodCash Flow
0011002200330044005500
Page 1 (Compound Interest): Use a Compound Interest page to determine
the monthly payment ([PMT]) on a 20-year (N = 20 × 12 = 240) mortgage
with a loan amount (PV) of $100,000 at an annual rate (
compounded monthly (C/Y = 12). There are 12 payment periods per year
(P/Y). Be sure to input zero for the future value (FV), which indicates that
the loan will be completely paid off at the end of 20 years (240 months).
I%) of 8.025%,
Chapter 11: Financial Application 34
Page 1 calculation results
Page 2 (Amortization): Use the monthly payment value you obtained on
Page 1 (PMT = –837.9966279) to determine the following information for
payment 10 (PM1) through 15 (PM2).
• The balance (BAL) of the principal remaining after payment 15
• The interest amount (INT) included in payment 10
• The principal amount (PRN) included in payment 10
• Total interest to be paid (ΣINT) from payment 10 to payment 15
• Total principal to be paid (ΣPRN) from payment 10 to payment 15
As on Page 1, the mortgage has a loan amount (PV) of $100,000 at an
annual rate (
Page 1 (Compound Interest) operations:
1.Tap [Calc(1)] - [Compound Interest].
2.Input the values below into the applicable fields. N = 240,
3.Tap [PMT] to obtain the payment value.
Page 2 (Amortization) operations:
4.Tap [Calc(1)] - [Amortization].
• PV,
I%, and PMT values will automatically be copied from Page 1 to
Page 2.
I%) of 8.025%, compounded monthly (C/Y = 12) for 20 years.
6.Tap [BAL], [INT], [PRN], [ΣINT], and then [ΣPRN].
1104 Interest Conversion
What is the nominal interest rate ([APR]) on a certificate that offers an annual
effective interest rate ([EFF]) of 5%, compounded bi-monthly (N = 6)?
1.Tap [Calc(1)] - [Interest Conversion].
2.Input 6 for N and 5 for EFF.
3.Tap [APR] to obtain the nominal interest rate.
1105 Cost/Sell/Margin
What is the selling price ([Sell]) required to obtain a margin of profit ([Margin])
of 60% on an item that cost $40 ([Cost])?
1.Tap [Calc(1)] - [Cost/Sell/Margin].
2.Input 60 for Margin and 40 for Cost.
3.Tap [Sell] to obtain the selling price.
1106 Day Count
How many days ([Days]) are there from March 3, 2005 (d1) to June 11, 2005
(d2)? Be sure to change the “Days in Year” setting to “365 days” before
performing a Day Count calculation.
1. Tap [Calc(1)] - [Day Count].
2. Input dates for d1 and d2.
3. Tap [Days] to obtain the number of days.
Chapter 11: Financial Application 35
1107 Depreciation
Use the sum-of-the-years’-digits method ([SYD]) to calculate the first year
(
j = 1) of depreciation on an $12,000 (PV) computer, with a useful life (N) of
five years.
Use a depreciation ratio (
depreciated for a full 12 months in the first year (YR1). Next, calculate the
depreciation amount ([SYD]) for the second year ( j = 2).
Calculate the depreciation amount for the first year:
1.Tap [Calc(1)] - [Depreciation].
2.Input the values below into the applicable fields.N = 5 (years),
3. Tap [SYD].
• This displays the depreciation amount for the first year in the [SYD] field,
and the residual value after depreciation for the first year in the RDV field.
Calculate the depreciation amount for the second year:
4. Change the
* At the end of the useful life the value of the computer will be 0, so we enter 0
in the FV field.
I% = 25, PV = 12000, FV = 0*, j = 1, YR1 = 12
j value to 2, and then tap [SYD].
I%) of 25%, and assume that the computer can be
First year
Second year
Note:You can also tap [SL] to calculate depreciation using straight-line method, [FP] using fixed-percentage
method, or [DB] using declining-balance method. Each depreciation method will produce a different residual value after depreciation (RDV) for the applicable year ( j ).
1108 Bond Calculation
You want to purchase a semiannual corporate bond that matures on
12/15/2006 (d2) to settle on 6/1/2004 (d1). The bond is based on the 30/360
day-count method with a coupon rate (CPN) of 3%. The bond will be redeemed
at 100% of its par value (RDV). For 4% yield to maturity (YLD), calculate the
bond’s price ([PRC]) and accrued interest (INT).
Before performing the calculation, change the “Days in Year” setting to
“360 days”, “Bond Interval” to “Date”, and the “Compounding Frequency” to
“Semiannual”.
1.Tap [Calc(1)] - [Bond Calculation].
2.Input the values below into the applicable fields.d1 = 6/1/2004, d2 = 12/15/2006, RDV = 100, CPN = 3, YLD = 4
3. Tap [PRC].
• This displays the bond’s price in the [PRC] field, accrued interest in the INT
field, and cost of bond in the Cost field.
Chapter 11: Financial Application 36
1109 Break-Even Point
Your company is producing items with a unit variable cost ([VCU]) of $50/
unit and fixed costs ([FC]) of $100,000. The items will be sold for a sales price
([PRC]) of $100/unit.
What is the break-even point sales amount ([SBE]) and sales quantity ([QBE])
required for a profit ([PRF]) of $400,000?
Before performing the calculation, change the “Profit Amount/Ratio” setting to
“Amount (PRF)” and the “Break-Even Value” to “Quantity”.
1.Tap [Calc(2)] - [Break-Even Point].
2.Input the values below into the applicable fields.PRC = 100, VCU = 50, FC = 100000, PRF = 400000
3.Tap [QBE] to obtain the sales quantity.
4.Tap [SBE] to obtain the break-even point sales amount.
1110 Margin of Safety
What is the margin of safety ([MOS]) when the sales amount ([SAL]) is
$1,200,000 and the break-even sales amount ([SBE]) is $1,000,000?
1.Tap [Calc(2)] - [Margin of Safety].
2.Input 1200000 into the [SAL] field and 1000000 into the [SBE] field, and then tap [MOS].
1111Operating Leverage
What is the degree of operating leverage for a company with sales ([SAL])
of $1,200,000, variable costs ([VC]) of $600,000, and fixed costs ([FC]) of
$200,000?
1.Tap [Calc(2)] - [Operating Leverage].
2.Input 1200000 into the [SAL] field, 600000 into the [VC] field, and 200000 into the [FC] field, and then tap [DOL].
1112 Financial Leverage
Calculate the financial leverage ([DFL]) for a company that earns $400,000
before interest and taxes ([EBIT]), $80,000 of which is paid to bondholders
([INT]).
1.Tap [Calc(2)] - [Financial Leverage].
2.Input 400000 into the [EBIT] field and 80000 into the [INT] field, and then tap [DFL].
1113 Combined Leverage
Calculate the Combined Leverage ([DCL]) for a company with variable costs
([VC]) of $6,000, fixed costs ([FC]) of $2,000, and sales ([SAL]) of $12,000, of
which $1,000 is paid to bondholders ([INT]).
1. Tap [Calc(2)] - [Combined Leverage].
2. Input 12000 into the [SAL] field, 6000 into the [VC] field, 2000 into the [FC]
field, and 1000 into the [INT] field, and then tap [DCL].
Chapter 11: Financial Application 37
1114 Quantity Conversion
Calculate the sales quantity (Sales: [QTY]) when the sales amount ([SAL]) is
$100,000 and the sales price ([PRC]) is $200 per unit. Next, calculate the total
variable costs of production (Manufacturing: [VC]) when the variable cost per
unit ([VCU]) is $30 and the number of units manufactured ([QTY]) is 500.
1. Tap [Calc(2)] - [Quantity Conversion].
2. Input 100000 into the [SAL] field and 200 into the [PRC] field, and then tap
[QTY].
3.Input 30 into the [VCU] field and 500 into the [QTY] field, and then tap [VC].
Chapter 11: Financial Application 38
Chapter 12:
Program Application
Note: The notation in the “Program” uses 䡺 to represent a space and _ for a carriage return.