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					Since 1996, JaxWorks has offered a suite of Free Excel workbooks and spreadsheets, and associated MS Word, PDF and HTML
documents, that cover a number of financial, accounting and sales functions. These are invaluable small business tools.

Also included Free are:
   - business plan tools, including spreadsheets and excellent instructions
   - Excel functions glossary and guide;
   - free training courses for most Microsoft Office applications. These guides are in PDF format and rival commercial books!
   - comprehensive list of acronyms, ratios and formulas in customer financial analysis, and financial terms;
   - suite of online calculators, including, breakeven analysis, productivity analysis, business evaluation;
   - Altman Z-Score (covering publicly and privately held firms, and small businesses);
   - and payroll analysis.

If you are involved in financial analysis at any level, or want to learn more about MS Excel and other applications in the Of fice
suite this site is invaluable.




                                             © Copyright, 2010, Jaxworks, All Rights Reserved.
                                           Contribution Income Analysis
Use this spreadsheet to prepare a contribution margin income statement. The contribution margin is found by subtracting all variable costs from revenue
(sales). Shaded cells have formulas…careful! After you enter your numbers check the Break-Even Chart below.



Price Per Unit                                                            $7.26
Number of Units Sold                                                      10000
Total Sales                                                            $72,600               100%
Less: Variable Production Costs                                        $31,040               43%
Less: Variable Selling Costs                                           $18,480               25%
Total Variable Costs                                                   $49,520               68%                 $4.95 Per Unit
Contribution Margin                                                    $23,080               32%
Less: Fixed Production Costs                                           $13,050               18%
Less: Fixed Selling and Administrative Costs                             $4,820                7%
Total Fixed Costs                                                      $17,870               25%                 $1.79 Per Unit
Income Before Taxes                                                      $5,210                7%                $0.52 Per Unit



                                                            Break-Even Analysis Chart
           $100,000

            $80,000

            $60,000

            $40,000

            $20,000

                  $0
                         0    800      1,600    2,400    3,200    4,000    4,800     5,600    6,400      7,200       8,000   8,800    9,600   10,400      11,200
           ($20,000)

           ($40,000)

                                                                   TFC       TVC        TC       Sales           Profit


                                    Break-Even Point (units) = 7,743                                             Break-Even Point ($'s) = $56,212

Total Fixed Costs                                       TFC = $17,870                                                     Formulas:
Variable Cost per Unit                                  VCU = $4.95                                                       BEP (units) = TFC/(SPU-VCU)
Sales Price per Unit                                    SPU = $7.26                                                       BEP ($'s) = BEP (units) * SPU




                                                        © Copyright, 2010, Jaxworks, All Rights Reserved.
                        © Copyright, 2010, Jaxworks, All Rights Reserved.

Unit Increment x-axis                      400

Graph Data:
               Total
               Units      TFC              TVC                TC             Sales        Profit
                   0    17870                 0            17870                 0     -17870
                400     17870            1980.8           19850.8            2904    -16946.8
                800     17870            3961.6           21831.6            5808    -16023.6
               1200     17870            5942.4           23812.4            8712    -15100.4
               1600     17870            7923.2           25793.2           11616    -14177.2
               2000     17870             9904             27774            14520      -13254
               2400     17870           11884.8           29754.8           17424    -12330.8
               2800     17870           13865.6           31735.6           20328    -11407.6
               3200     17870           15846.4           33716.4           23232    -10484.4
               3600     17870           17827.2           35697.2           26136     -9561.2
               4000     17870            19808             37678            29040        -8638
               4400     17870           21788.8           39658.8           31944     -7714.8
               4800     17870           23769.6           41639.6           34848     -6791.6
               5200     17870           25750.4           43620.4           37752     -5868.4
               5600     17870           27731.2           45601.2           40656     -4945.2
               6000     17870            29712             47582            43560        -4022
               6400     17870           31692.8           49562.8           46464     -3098.8
               6800     17870           33673.6           51543.6           49368     -2175.6
               7200     17870           35654.4           53524.4           52272     -1252.4
               7600     17870           37635.2           55505.2           55176       -329.2
               8000     17870            39616             57486            58080          594
               8400     17870           41596.8           59466.8           60984      1517.2
               8800     17870           43577.6           61447.6           63888      2440.4
               9200     17870           45558.4           63428.4           66792      3363.6
               9600     17870           47539.2           65409.2           69696      4286.8
              10000     17870            49520             67390            72600         5210
              10400     17870           51500.8           69370.8           75504      6133.2
              10800     17870           53481.6           71351.6           78408      7056.4
              11200     17870           55462.4           73332.4           81312      7979.6




                        © Copyright, 2010, Jaxworks, All Rights Reserved.

				
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