Breakeven Analysis Data - Excel

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Breakeven Analysis Data - Excel Powered By Docstoc
					    Breakeven Analysis
    [Name]


    Model Key
    Numbers in white cells are entered by user.                                                                 Unit Contribution Margin
    Numbers in gray cells are calculated for you. These generally should not be altered.




   Amounts shown in U.S. dollars

    Sales
                                                                                                                                                                             Variable costs per unit
                         Sales price per unit                            30.00                                                                                               Unit contribution margin
                         Sales volume per period (units)                 1,000
                           Total Sales                                               30,000.00



                                                                                                                        13.40 , 45%
                                                                                                                                       16.60 , 55%
    Variable Costs
                         Commission per unit                               2.00
                         Direct material per unit                          2.50
                         PPC                                               1.00
                         Serarch Engine Submissions                        1.00
                         Content                                           1.00
                         Design                                            1.00
                         Development                                       1.00
                         CMS                                               1.00
                         CRM                                               1.00
                         SEO                                               1.00
                         E-mail Marketing                                  1.00
                         Shipping per unit                                 1.10
                         Supplies per unit                                 0.80
                         Other variable costs per unit                     1.20
                         Variable costs per unit                         16.60
                         Total Variable Costs                                        16,600.00

                         Unit contribution margin                        13.40
                         Gross Margin                                                13,400.00


    Fixed Costs Per Period                                                                                 Variable Costs Per Unit
                         Administrative costs                           1200.00
                                                                                                                                                                   Commission per unit
                         Hosting                                         100.00
                                                                                                                                                                   Direct material per unit
                         CRM                                             100.00
                         CMS                                             100.00                                                                                    PPC
                                                                                                                           1.20, 7%
                         Development                                     100.00                                 0.80, 5%                                           Serarch Engine Submissions
                         Design                                          100.00                             1.10, 7%               2.00,                           Content
                         Insurance                                       500.00                                                    12%
                                                                                                                                                                   Design
                         Property tax                                    150.00                           1.00, 6%                         2.50,
                                                                                                                                           15%                     Development
                         Rent                                            800.00                                                                                    CMS
                                                                                                          1.00, 6%
                         Other fixed costs                               750.00                                                                    1.00, 6%
                                                                                                                                                                   CRM
                         Total Fixed Costs per period                                 3,900.00             1.00, 6%
                                                                                                                                               1.00, 6%            SEO
                                                                                                                1.00, 6%
                                                                                                                                           1.00, 6%                E-mail Marketing
                         Net Profit (Loss)                                            9,500.00                       1.00, 6%
                                                                                                                                                                   Shipping per unit
                                                                                                                                1.00, 6%
                                                                                                                                                                   Supplies per unit
                                                                                                                                                                   Other variable costs per unit


    Results:
    Breakeven Point (units):                                          291
    Sales volume analysis:
Sales volume per period (units)                0              100           200              300         400                 500                      600          700                   800                 900       1,000
Sales price per unit                     30.00              30.00        30.00           30.00          30.00             30.00                 30.00             30.00              30.00                  30.00       30.00
Fixed costs per period                3,900.00           3,900.00     3,900.00        3,900.00       3,900.00          3,900.00              3,900.00          3,900.00           3,900.00               3,900.00    3,900.00
Variable costs                            0.00           1,660.00     3,320.00        4,980.00       6,640.00          8,300.00              9,960.00         11,620.00          13,280.00              14,940.00   16,600.00
Total costs                           3,900.00           5,560.00     7,220.00        8,880.00      10,540.00        12,200.00              13,860.00         15,520.00          17,180.00              18,840.00   20,500.00
Total sales                                  0.00        3,000.00     6,000.00        9,000.00      12,000.00        15,000.00              18,000.00         21,000.00          24,000.00              27,000.00   30,000.00
Net profit (loss)                     (3,900.00)         (2,560.00)   (1,220.00)           120.00    1,460.00          2,800.00              4,140.00          5,480.00           6,820.00               8,160.00    9,500.00
                                        Breakeven Analysis Chart

          35,000.00



          30,000.00



          25,000.00



          20,000.00



          15,000.00                                                                 Fixed costs per period
Dollars




                                                                                    Total costs
                                                                                    Total sales
          10,000.00                                                                 Net profit (loss)


            5,000.00



                0.00
                        1   2   3   4      5       6        7     8   9   10   11

           (5,000.00)



          (10,000.00)
                                           Sales Volume (Units)