Breakeven Analysis

Breakeven Analysis [Name]

Unit Contribution Margin

Amounts shown in U.S. dollars

Sales Sales price per unit Sales volume per period (units) Total Sales

12.50 1,000 12,500.00

39.20%

Variable Costs Commission per unit Direct material per unit Shipping per unit Supplies per unit Other variable costs per unit Variable costs per unit Total Variable Costs

2.00 2.50 1.10 0.80 1.20 7.60

Unit contribution margin Gross Margin

4.90

Variable costs per unit Unit contribution margin

60.80%

7,600.00

Variable Costs Per Unit 4,900.00 1.20

Fixed Costs Per Period Administrative costs Insurance Property tax Rent Other fixed costs Total Fixed Costs per period

2.00

1,200.00 500.00 150.00 800.00 750.00

0.80

Shipping per unit Supplies per unit Other variable costs per unit

3,400.00

Net Profit (Loss)

Commission per unit Direct material per unit

1,500.00 1.10

Results: Breakeven Point (units): Sales volume analysis: Sales volume per period (units) Sales price per unit Fixed costs per period Variable costs Total costs Total sales Net profit (loss)

0 12.50 3,400.00 0.00 3,400.00 0.00 (3,400.00)

2.50

694 100 12.50 3,400.00 760.00 4,160.00 1,250.00 (2,910.00)

200 12.50 3,400.00 1,520.00 4,920.00 2,500.00 (2,420.00)

300 12.50 3,400.00 2,280.00 5,680.00 3,750.00 (1,930.00)

400 12.50 3,400.00 3,040.00 6,440.00 5,000.00 (1,440.00)

500 12.50 3,400.00 3,800.00 7,200.00 6,250.00 (950.00)

600 12.50 3,400.00 4,560.00 7,960.00 7,500.00 (460.00)

700 12.50 3,400.00 5,320.00 8,720.00 8,750.00 30.00

800 12.50 3,400.00 6,080.00 9,480.00 10,000.00 520.00

900 12.50 3,400.00 6,840.00 10,240.00 11,250.00 1,010.00

1,000 12.50 3,400.00 7,600.00 11,000.00 12,500.00 1,500.00

Lower price

4 600

Page 2

Higher price

6 450

Page 3

Breakeven Analysis Chart 13,000.00 12,000.00 11,000.00 10,000.00 9,000.00 8,000.00 7,000.00

Dollars

6,000.00 Fixed costs per period Total costs Total sales Net profit (loss)

5,000.00 4,000.00 3,000.00 2,000.00 1,000.00 0.00 (1,000.00) (2,000.00) (3,000.00) (4,000.00) Column Column D E

Column Column Column Column Column Column Column Column Column F G H I J K L M N Sales Volume (Units)

sts per period sts es t (loss)