Breakeven Analysis

[Name]
Amounts shown in U.S. dollars
Unit Contribution Margin
Sales
Variable costs per unit
Sales price per unit 4.00
Unit contribution margin
Sales volume per period (units) 600
Total Sales 2,400.00

Variable Costs
Commission per unit 0.00
Direct material per unit 25,325.61
Shipping per unit 5,631.68 31,371.48 ;
Supplies per unit 236.35 100%
Other variable costs per unit 177.84
Variable costs per unit 31,371.48
Total Variable Costs 18,822,888.00

Unit contribution margin 0.00

Gross Margin (18,820,488.00)

Fixed Costs Per Period Variable Costs Per Unit

Administrative costs 10,000,000.00
Insurance 10,000,000.00
Property tax 409,435.00
Rent
Other fixed costs 236.35 ; 177.84 ; Commission per unit
1% 1%
Total Fixed Costs per period 20,409,435.00 Direct material per unit
5,631.68 ;
18% Shipping per unit
Net Profit (Loss) (39,229,923.00) 25,325.61 Supplies per unit
; 81% Other variable costs per unit

Results:
Breakeven Point (units):
Sales volume analysis:
Sales volume per period (units) 0 60 120 180 240 300 360 420 480 540 600
Sales price per unit 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00
Fixed costs per period 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00 20,409,435.00
Variable costs 0.00 1,882,288.80 3,764,577.60 5,646,866.40 7,529,155.20 9,411,444.00 11,293,732.80 13,176,021.60 15,058,310.40 16,940,599.20 18,822,888.00
Total costs 20,409,435.00 22,291,723.80 24,174,012.60 26,056,301.40 27,938,590.20 29,820,879.00 31,703,167.80 33,585,456.60 35,467,745.40 37,350,034.20 39,232,323.00
Total sales 0.00 240.00 480.00 720.00 960.00 1,200.00 1,440.00 1,680.00 1,920.00 2,160.00 2,400.00
Net profit (loss) (20,409,435.00) (22,291,483.80) (24,173,532.60) (26,055,581.40) (27,937,630.20) (29,819,679.00) (31,701,727.80) (33,583,776.60) (35,465,825.40) (37,347,874.20) (39,229,923.00)
 Breakeven Analysis Chart

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30,000,000.00

20,000,000.00
Dollars

10,000,000.00
Fixed costs per period
Total costs
0.00
Total sales
1 2 3 4 5 6 7 8 9 10 11
Net profit (loss)
(10,000,000.00)

(20,000,000.00)

(30,000,000.00)

(40,000,000.00)

(50,000,000.00)
Sales Volume (Units)