BREAKEVEN ANALYSIS

Brenda's Sewing Shoppe

AMOUNTS SHOWN IN U.S. DOLLARS

SALES Breakeven Analysis Chart
SALES PRICE PER UNIT $12.50 $30,000.00
SALES VOLUME PER PERIOD (UNITS) 1,000
$25,000.00
TOTAL SALES $12,500.00

$20,000.00
VARIABLE COSTS

Dollars
COSTS PER UNIT $1.45 $15,000.00
DIRECT MATERIAL PER UNIT $1.03
$10,000.00
SHIPPING PER UNIT $1.08
SUPPLIES PER UNIT $0.33
$5,000.00
OTHER VARIABLE COSTS PER UNIT $0.89
VARIABLE COSTS PER UNIT $4.78 $0.00
575 875 1,000 1,235 1,500 1,675 1,725 1,734 1,767 1,878 2,035
TOTAL VARIABLE COSTS $4,780.00
Sales Volume (Units)

UNIT CONTRIBUTION MARGIN 7.72

FIXED COSTS PER PERIOD TOTAL COSTS TOTAL SALES NET PROFIT (LOSS)
GROSS MARGIN $7,720.00

FIXED COSTS PER PERIOD

ADMINISTRATIVE COSTS $1,200.00 Variable Costs per Unit Unit Contribution Margin
INSURANCE $500.00
PROPERTY TAX $160.00 COSTS PER UNIT
RENT $1,200.00
$0.89 ; VARIABLE COSTS PER
OTHER FIXED COSTS $750.00 18.62% $1.45 ; DIRECT MATERIAL PER
UNIT 4.78 ; UNIT
TOTAL FIXED COSTS PER PERIOD $3,810.00 $0.33 ; 30.33% 38.24%
6.90% 7.72 ;
SHIPPING PER UNIT
$1.08 ; 61.76%
NET PROFIT (LOSS) $3,910.00 22.59% $1.03 ;
21.55% SUPPLIES PER UNIT UNIT CONTRIBUTION
MARGIN
RESULTS OTHER VARIABLE
BREAKEVEN POINT (UNITS): 493.52 COSTS PER UNIT

SALES VOLUME ANALYSIS:

SALES VOLUME PER PERIOD (UNITS) 575 875 1,000 1,235 1,500 1,675 1,725 1,734 1,767 1,878 2,035
SALES PRICE PER UNIT $12.50 $12.50 $12.50 $12.50 $12.50 $12.50 $12.50 $12.50 $12.50 $12.50 $12.50
FIXED COSTS PER PERIOD $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00 $3,910.00
VARIABLE COSTS $2,748.50 $4,182.50 $4,780.00 $5,903.30 $7,170.00 $8,006.50 $8,245.50 $8,288.52 $8,446.26 $8,976.84 $9,727.30
TOTAL COSTS $6,658.50 $8,092.50 $8,690.00 $9,813.30 $11,080.00 $11,916.50 $12,155.50 $12,198.52 $12,356.26 $12,886.84 $13,637.30
TOTAL SALES $7,187.50 $10,937.50 $12,500.00 $15,437.50 $18,750.00 $20,937.50 $21,562.50 $21,675.00 $22,087.50 $23,475.00 $25,437.50
NET PROFIT (LOSS) $529.00 $2,845.00 $3,810.00 $5,624.20 $7,670.00 $9,021.00 $9,407.00 $9,476.48 $9,731.24 $10,588.16 $11,800.20