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 $__________(B)
OTHER CASH NEEDS $__________(C)
PROFIT GOAL (your decision) $__________(D)
BREAK EVEN POINT (equals A+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. $_________