# 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

Income                          =       \$   00

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                      =             \$

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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