Break-even Analysis Worksheet - DOC - DOC by imw90208

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									                    BREAK-EVEN ANALYSIS WORKSHEET


For the Month of




Total Expenses = Total Revenues


Fixed Overhead Expenses + Variable Expenses (cost of sales) = Total Revenues


Fixed Overhead Expenses = Contribution Margin


Total Revenues = Volume x Price per Unit


Variable Expenses = Volume x Variable Cost per Unit




Example:


Total Revenues = 4000 units x $3.00 per unit       $12,000


Variable Expenses (cost of sales) = 4000 units x $ .50 per unit   - $ 2,000


Contribution Margin                   = $10,000


Fixed Overhead Expenses                  $10,000


Income                          =       $   00


Fixed Overhead Expenses                  $10,000




                                                                               electronic form 2005
                                                                               WWW.LawCA.com
                                                                                Law Publishers
Contribution Margin (per unit)               / $ 2.50


Break-even Units = $10,000 / $2.50         =       4,000 Units


Total Revenues = Volume x Price per Unit


Total Revenues =        units x $                  x $


Variable Expenses = Volume x Variable Cost per Unit (cost of sales)


Variable Expenses =        units x $                       - $




Contribution Margin                      =             $


Fixed Overhead Expenses                -           $


Income                               =             $


Contribution Margin = Fixed Overhead Expenses                         $


Contribution Margin (per unit) = Contribution Margin / Volume (number of units)


Contribution Margin (per unit) =               /                 =$


Break-even Volume (units) = Fixed Overhead / Contribution Margin (per unit)


Break-even Volume (units) =          /                     =$




                                                                                  electronic form 2005
                                                                                  WWW.LawCA.com
                                                                                   Law Publishers

								
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