BREAKEVEN ANALYSIS

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AMOUNTS SHOWN IN U.S. DOLLARS

SALES Breakeven Analysis Chart
SALES PRICE PER UNIT 12.50 14,000.00
SALES VOLUME PER PERIOD (UNITS) 1,000 12,000.00
TOTAL SALES $12,500.00 10,000.00
8,000.00
VARIABLE COSTS 6,000.00

Dollars
COMMISSION PER UNIT 2.00 4,000.00
DIRECT MATERIAL PER UNIT 2.50 2,000.00
SHIPPING PER UNIT 1.10
-
SUPPLIES PER UNIT 0.80 0 100 200 300 400 500 600 700 800 900 1,000
-2,000.00
OTHER VARIABLE COSTS PER UNIT 1.20
-4,000.00
VARIABLE COSTS PER UNIT 7.60
-6,000.00
TOTAL VARIABLE COSTS 7,600.00
Sales Volume (Units)

UNIT CONTRIBUTION MARGIN 4.90

FIXED COSTS PER PERIOD TOTAL COSTS TOTAL SALES NET PROFIT (LOSS)
GROSS MARGIN $4,900.00

FIXED COSTS PER PERIOD

ADMINISTRATIVE COSTS $1,200.00 Variable Costs per Unit Unit Contribution Margin
INSURANCE $500.00
PROPERTY TAX $150.00 COMMISSION PER UNIT
RENT $800.00
OTHER FIXED COSTS $750.00 1.20 ; DIRECT MATERIAL PER VARIABLE COSTS PER
15.79% UNIT 4.90 ; UNIT
TOTAL FIXED COSTS PER PERIOD $3,400.00 0.80 ; 2.00 ; 39.20%
10.53% 26.32%
SHIPPING PER UNIT 7.60 ;
1.10 ; 60.80%
NET PROFIT (LOSS) $1,500.00 14.47% 2.50 ;
32.89% SUPPLIES PER UNIT UNIT CONTRIBUTION
MARGIN
RESULTS OTHER VARIABLE
COSTS PER UNIT
BREAKEVEN POINT (UNITS): 693.88

SALES VOLUME ANALYSIS:

SALES VOLUME PER PERIOD (UNITS) 0 100 200 300 400 500 600 700 800 900 1,000
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 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00
VARIABLE COSTS - 760.00 1,520.00 2,280.00 3,040.00 3,800.00 4,560.00 5,320.00 6,080.00 6,840.00 7,600.00
TOTAL COSTS 3,400.00 4,160.00 4,920.00 5,680.00 6,440.00 7,200.00 7,960.00 8,720.00 9,480.00 10,240.00 11,000.00
TOTAL SALES - 1,250.00 2,500.00 3,750.00 5,000.00 6,250.00 7,500.00 8,750.00 10,000.00 11,250.00 12,500.00
NET PROFIT (LOSS) -3,400.00 -2,910.00 -2,420.00 -1,930.00 -1,440.00 -950.00 -460.00 30.00 520.00 1,010.00 1,500.00