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 Number of Units Sold Total Sales Less: Variable Production Costs Less: Variable Selling Costs Total Variable Costs Contribution Margin Less: Fixed Production Costs Less: Fixed Selling and Administrative Costs Total Fixed Costs Income Before Taxes
$7.26 10000 $72,600 $31,040 $18,480 $49,520 $23,080 $13,050 $4,820 $17,870 $5,210 100% 43% 25% 68% 32% 18% 7% 25% 7% $1.79 Per Unit $0.52 Per Unit $4.95 Per Unit
Break-Even Analysis Chart
$100,000
$80,000
$60,000
$40,000
$20,000
$0 0
($20,000)
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
($40,000)
TFC TVC TC Sales Profit
Break-Even Point (units) = 7,743 Total Fixed Costs Variable Cost per Unit Sales Price per Unit TFC = $17,870 VCU = $4.95 SPU = $7.26
Break-Even Point ($'s) = $56,212 Formulas: BEP (units) = TFC/(SPU-VCU) BEP ($'s) = BEP (units) * SPU
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