BREAK EVEN ANALYSIS
MONTHLY VARIABLE COSTS (expenses that depend on the number of children you serve. Likely changes from month to month.) Food Materials/Supplies (office, art, crafts, etc.) Labor (employees) Other Sub-total $__________ $__________ $__________ $__________ $__________(A)
MONTHLY FIXED COSTS (these costs are NOT dependent on the number of children served) Advertising Dues/Subscriptions Insurance Rent Telephone Wages (for staff that do not work directly with children such as a custodian) Training Maintenance and repairs Other Sub-total OTHER CASH NEEDS PROFIT GOAL (your decision) BREAK EVEN POINT (equals A+B+C+D) $__________ $__________ $__________ $__________ $__________ $__________ $__________ $__________ $__________ $__________(B) $__________(C) $__________(D) $__________
Divide the break even point amount by the number of children you will care for each month. This number tells you the average monthly income needed PER child. $_________