Wimba Voice Tools - Demonstration Materials

Table of Contents

1. Voice Tools
2. Voice Tools Samples
   1. ESOL: Tongue Twisting Fun!
   2. ESOL: Listening Comprehension
   3. ESOL Pronunciation: Short Vowels and Consonants
   4. ESOL: Vocal Enhanced Rhymes
   5. ESOL: Contrasting Close Consonants
   6. Spanish: Voice Email Homework
   7. French: Conversation Exercise
   8. Spanish: Listening Comprehension
   9. English: Writing Limericks
   10. Business Studies: External Speaker
   11. Business Studies: Understanding Break-even 1
   12. 19th Century Art - Vincent Van Gogh
3. VLE/CMS Integration

Business Studies: Understanding Break-even 1

Example: CD Manufacturing Firm

Cliff's CD Emporium has the following management accounting data:

• Fixed costs of £10,000
• Variable costs of £2.00 per unit
• Sales price of £6.00 per unit

Stage 1: Plot Fixed Costs and Variable Costs (to determine Total Costs)

Construct a chart with output (units) on the horizontal (x) axis, and costs and revenue on the vertical (y) axis. On to this, plot a horizontal fixed costs line (it is horizontal because fixed costs don't change with output).

Now plot a variable cost line from this point, which will, in effect, be the total costs line. This is because the fixed cost added to the variable cost gives the total cost. To do this, multiply:

In this example of the CD manufacturing firm, you can assume that the variable cost per unit is £2 and there are 2 000 units = £4,000.