Breakeven Analysis [Name]
Amounts shown in U.S. dollars
Unit Contribution Margin
12.50 1,000 12,500.00
4.90 , 39%
Variable costs per unit
Sales
Sales price per unit Sales volume per period (units) Total Sales
Unit contribution margin
Variable Costs
Commission per unit Direct material per unit Shipping per unit Supplies per unit Other variable costs per unit Variable costs per unit Total Variable Costs Unit contribution margin Gross Margin 2.00 2.50 1.10 0.80 1.20 7.60 7,600.00 4.90 4,900.00
7.60 , 61%
Fixed Costs Per Period
Administrative costs Insurance Property tax Rent Other fixed costs Total Fixed Costs per period Net Profit (Loss) 1,200.00 500.00 150.00 800.00 750.00 3,400.00 1,500.00
Variable Costs Per Unit
1.20 , 16%
0.80 , 11% 1.10 , 14% 2.00 , 26% 2.50 , 33%
Commission per unit Direct material per unit Shipping per unit Supplies per unit Other variable costs per unit
Results:
Breakeven Point (units): Sales volume analysis:
Sales volume per period (units) Sales price per unit Fixed costs per period Variable costs Total costs Total sales Net profit (loss) 0 12.50 3,400.00 0.00 3,400.00 0.00 (3,400.00) 100 12.50 3,400.00 760.00 4,160.00 1,250.00 (2,910.00)
694
200 12.50 3,400.00 1,520.00 4,920.00 2,500.00 (2,420.00) 300 12.50 3,400.00 2,280.00 5,680.00 3,750.00 (1,930.00) 400 12.50 3,400.00 3,040.00 6,440.00 5,000.00 (1,440.00) 500 12.50 3,400.00 3,800.00 7,200.00 6,250.00 (950.00) 600 12.50 3,400.00 4,560.00 7,960.00 7,500.00 (460.00) 700 12.50 3,400.00 5,320.00 8,720.00 8,750.00 30.00 800 12.50 3,400.00 6,080.00 9,480.00 10,000.00 520.00 900 12.50 3,400.00 6,840.00 10,240.00 11,250.00 1,010.00 1,000 12.50 3,400.00 7,600.00 11,000.00 12,500.00 1,500.00
Breakeven Analysis Chart
14,000.00
12,000.00
10,000.00
8,000.00
6,000.00 Fixed costs per period Dollars 4,000.00 Total costs Total sales Net profit (loss) 2,000.00
0.00 1 (2,000.00) 2 3 4 5 6 7 8 9 10 11
(4,000.00)
(6,000.00) Sales Volume (Units)