Profit-Volume Analysis Worksheet

Break-Even Analysis Forecast

Enter your inputs into the colored cells:

Revenues
Unit Sales Price
$1,500.00
Low Unit Volume Tested
150
High Unit Volume Tested
300
Variable Costs
Vary-with-Unit Costs
Direct Labor
Direct Material
Factory Overhead
Other Vary-with-Unit Costs
Vary-with-Revenue Costs
Sales Commissions
Sales Tax
Other Vary-with-Revenue Costs
Fixed Costs

Volume in Units
Total Sales
Variable Costs
Direct Labor
Direct Material
Factory Overhead
Other Vary-with-Unit Costs
Sales Commissions
Sales Tax
Other Vary-with-Revenue Costs
Total Variable Costs
Contribution Margin

$75.00
$40.00
$400.00
$40.00
5.00%
8.00%
1.50%

Fixed Costs
Profit Before Vary-with-Profit Costs

150,000

Vary-with-Profit Costs
State Income Tax
Federal Income Tax
Other Vary-with-Profit Costs

10.00%
20.00%
5.00%

Profit Volume Forecast

Volume in Units
Total Sales

150
$225,000

180
$270,000

210
$315,000

240
$360,000

Variable Costs
Direct Labor
Direct Material
Factory Overhead
Other Vary-with-Unit Costs
Sales Commissions
Sales Tax
Other Vary-with-Revenue Costs
Total Variable Costs
Contribution Margin

(11,250)
(6,000)
(60,000)
(6,000)
(11,250)
(18,000)
(3,375)
(115,875)
109,125

(13,500)
(7,200)
(72,000)
(7,200)
(13,500)
(21,600)
(4,050)
(139,050)
130,950

(15,750)
(8,400)
(84,000)
(8,400)
(15,750)
(25,200)
(4,725)
(162,225)
152,775

(18,000)
(9,600)
(96,000)
(9,600)
(18,000)
(28,800)
(5,400)
(185,400)
174,600

Fixed Costs
Contribution Margin - Fixed Costs

(150,000)
(40,875)

(150,000)
(19,050)

(150,000)
2,775

(150,000)
24,600

Vary-with-Profit Costs
State Income Tax
Federal Income Tax
Other Vary-with-Profit Costs
Total Vary-with-Profit Costs
Profits

4,088
8,175
2,044
14,306
($26,569)

1,905
3,810
953
6,668
($12,383)

(278)
(555)
(139)
(971)
$1,804

(2,460)
(4,920)
(1,230)
(8,610)
$15,990

180
100.00%

210
100.00%

240
100.00%

Common Size Profit Volume Forecast

Volume in Units
Total Sales

150
100.00%

Variable Costs
Direct Labor
Direct Material
Factory Overhead
Other Vary-with-Unit Costs
Sales Commissions
Sales Tax
Other Vary-with-Revenue Costs
Total Variable Costs
Contribution Margin

-5.00%
-2.67%
-26.67%
-2.67%
-5.00%
-8.00%
-1.50%
-51.50%
48.50%

-5.00%
-2.67%
-26.67%
-2.67%
-5.00%
-8.00%
-1.50%
-51.50%
48.50%

-5.00%
-2.67%
-26.67%
-2.67%
-5.00%
-8.00%
-1.50%
-51.50%
48.50%

-5.00%
-2.67%
-26.67%
-2.67%
-5.00%
-8.00%
-1.50%
-51.50%
48.50%

Fixed Costs
Contribution Margin - Fixed Costs

-66.67%
-18.17%

-55.56%
-7.06%

-47.62%
0.88%

-41.67%
6.83%

Vary-with-Profit Costs
State Income Tax
Federal Income Tax
Other Vary-with-Profit Costs
Total Vary-with-Profit Costs
Profits

1.82%
3.63%
0.91%
6.36%
-11.81%

0.71%
1.41%
0.35%
2.47%
-4.59%

-0.09%
-0.18%
-0.04%
-0.31%
0.57%

-0.68%
-1.37%
-0.34%
-2.39%
4.44%

150
150,000
115,875
(14,306)
(26,569)

180
150,000
139,050
(6,668)
(12,383)

210
150,000
162,225
971
1,804

240
150,000
185,400
8,610
15,990

180
150,000
282,383
270,000

210
150,000
313,196
315,000

240
150,000
344,010
360,000

Profit Volume Area Chart Data

Volumes in Units
Fixed Costs
Variable Costs
Costs Varying with Profits
Profit

Break-Even Analysis Line Chart Data

Volumes in Units
Total Fixed Costs
Total Variable Costs
Total Sales

150
150,000
251,569
225,000

Analysis Forecast
206
$309,000

ith-Unit Costs

ith-Revenue Costs

ary-with-Profit Costs

(15,450)
(8,240)
(82,400)
(8,240)
(15,450)
(24,720)
(4,635)
(159,135)
149,865
(150,000)
($135)

270
$405,000

300
$450,000

(20,250)
(10,800)
(108,000)
(10,800)
(20,250)
(32,400)
(6,075)
(208,575)
196,425

(22,500)
(12,000)
(120,000)
(12,000)
(22,500)
(36,000)
(6,750)
(231,750)
218,250

(150,000)
46,425

(150,000)
68,250

(4,643)
(9,285)
(2,321)
(16,249)
$30,176

(6,825)
(13,650)
(3,413)
(23,888)
$44,363

270
100.00%

300
100.00%

-5.00%
-2.67%
-26.67%
-2.67%
-5.00%
-8.00%
-1.50%
-51.50%
48.50%

-5.00%
-2.67%
-26.67%
-2.67%
-5.00%
-8.00%
-1.50%
-51.50%
48.50%

-37.04%
11.46%

-33.33%
15.17%

-1.15%
-2.29%
-0.57%
-4.01%
7.45%

-1.52%
-3.03%
-0.76%
-5.31%
9.86%

270
150,000
208,575
16,249
30,176

300
150,000
231,750
23,888
44,363

270
150,000
374,824
405,000

300
150,000
405,638
450,000

500,000

450,000

400,000

350,000

300,000
Profit
Costs Varying with Profits

250,000

Variable Costs
Fixed Costs

Volumes in Units

200,000

150,000

100,000

50,000

0
1

500,000

450,000

400,000

350,000

300,000
Total Fixed Costs

250,000

Total Variable Costs

Total Sales

200,000

150,000

100,000

50,000

0
150

180

210

240

270

300