Break even chart - Worked

Product
Sales Qty
Price
Cost
Contribution
Fixed expense
Revenue per product

Total revenue
Expenses per product

Profit per product

Revenue Weightage

BEP Qty
BEP revenue
t - Worked out example (Multi product)

Unit Remarks Sandwich Coffee

No.s To input data 7000 7000
Rs. To input data 295 80
Rs. To input data 125 30
Rs. Price - cost 170 50
Rs. To input data 4200000
Rs. Sale qty x Price 2065000 560000
Sum of all revenue per
Rs. product 4630000
Rs. Sale qty x cost 875000 210000
Revenue minus
Rs. Expenses 1190000 350000

Revenue per product/

% (Total revenue) 45% 12%
(Revenue weightage x
Fixed expense) /
No.s Contribution 11019 10160
Rs. BEP qty x Price 3250605 812800
Baked
Potato Tea Salad
5000 5000 3000
155 75 285
47 25 100
108 50 185

775000 375000 855000

235000 125000 300000

540000 250000 555000

17% 8% 18%

6510 6804 4193

1009050 510300 1195005
Part A
Product A
Sales Qty 1000
Price 60
Cost 20
Contribution 40

Fixed expense 320000

Total Revenue 60000

Expenses 20000
Profit 40000

Weightage 0.085
BEP Qty 677
BEP revenue 40620

Part B
Product A
Sales Qty 2500
Price 60
Cost 20
Contribution 40

Fixed expense 320000

Total Revenue 150000

Expenses 50000
Profit 100000

Weightage 0.211
BEP Qty 1691
BEP revenue 101460
 B C
2000 10000
200 25
80 15
120 10

400000 250000
160000 150000
240000 100000

0.563 0.352
1503 11268
300600 281700

B C
2000 10000
200 25
80 15
120 10

400000 250000
160000 150000
240000 100000

0.563 0.352
1503 11268
300600 281700