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Wholesale Break Even Analysis Worksheet

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Wholesale Break Even Analysis Worksheet Powered By Docstoc
					                                                       BREAK EVEN POINT ANALYSIS
                                                  BREAK EVEN UNITS FOR THE YEAR
Break even point Analysis                                   Total Units          1200
For the year                                                Total Revenues      24000

Jan-11                                                           Contribution margin 21600
                                                                 Total Fixed Cost    10800
Selling price per unit                  20                                             600
                                                                 BREAK EVEN UNITS FOR THE YEAR

                                     Jan-11   Feb-11    Mar-11     Apr-11   May-11   Jun-11   Jul-11    Aug-11   Sep-11   Oct-11   Nov-11   Dec-11
Number Of Units Sold                    100      100      100        100       100      100     100        100      100     100       100      100
TOTAL REVENUES                         2000     2000     2000       2000     2000      2000    2000       2000     2000    2000     2000      2000


Variable Cost
Materials                              200      200       200        200      200      200        200     200      200      200      200      200
Direct Labor
Indirect Labor
Utilities
Insurance
Taxes
Telephone
Accounting and legal
Advertising
Repairs and maintainer
Misc expense


TOTAL VARIABLE COST                    200      200       200        200      200      200        200     200      200      200      200      200

CONTRIBUTION MARGIN                   1800     1800      1800       1800     1800     1800       1800    1800     1800     1800     1800     1800

Fixed Cost
Rent                                   900      900       900        900      900      900        900     900      900      900      900      900
Office and Administrative salaries
Other Fixed Cost


TOTAL FIXED COST                       900      900       900        900      900      900        900     900      900      900      900      900

BREAK EVEN UNITS                        50       50        50         50       50       50         50      50       50       50       50       50

				
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Description: This document provides an example of break-even analysis. Break even analysis is widely used in business, where variable and fixed costs are compared with sales revenue to determine the level of sales needed to “break even.”