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Breakeven Analysis

[Type in Name of Company]


Amounts in [Type in Currency]
Sales Unit Contribution Margin
Average sales price per unit 15.00 Average variable costs per unit
Average sales volume per fiscal period (units) 2,000 Average unit contribution margin
Total Sales 30,000.00

Variable Costs 6.30 ;


Average commission per unit 2.50 42%
8.70 ;
Average direct material per unit 3.00 58%
Average shipping per unit 1.20
Average supplies per unit 1.00
Other average variable costs per unit 1.00
Average variable costs per unit 8.70
Total Average Variable Costs 17,400.00

Average unit contribution margin 6.30


Average Gross Margin 12,600.00

Fixed Costs Per Period Variable Costs Per Unit


Administrative costs 1,250.00
Average insurance costs 700.00
Property related taxes & costs 225.00
1.00 ;
Rent 705.00 11%
Other average fixed costs 900.00 2.50 ; Average commission per unit
1.00 ;
Total Average Fixed Costs per period 3,780.00 29% Average direct material per unit
11%
Average shipping per unit
1.20 ; Average supplies per unit
Net Profit (Loss) 8,820.00 14%
Other average variable costs
3.00 ; per unit
34%

Results:
Breakeven Point (units): 600
Sales volume analysis:
Sales volume per period (units) 0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 2,000
Sales price per unit 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00
Fixed costs per period 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00 3,780.00
Variable costs 0.00 1,740.00 3,480.00 5,220.00 6,960.00 8,700.00 10,440.00 12,180.00 13,920.00 15,660.00 17,400.00
Total costs 3,780.00 5,520.00 7,260.00 9,000.00 10,740.00 12,480.00 14,220.00 15,960.00 17,700.00 19,440.00 21,180.00
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) (3,780.00) (2,520.00) (1,260.00) 0.00 1,260.00 2,520.00 3,780.00 5,040.00 6,300.00 7,560.00 8,820.00
[Type in Company Name]
Breakeven Analysis Chart
35,000.00

30,000.00

25,000.00

20,000.00
Currency

Fixed costs per period


15,000.00 Total costs
Total sales
Net profit (loss)
Fixed costs per period
10,000.00
Total costs

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)

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