BREAK-EVEN ANALYSIS

FIXED COST $ 3,000

VARIABLE COST $ 5.00
NUMBER OF UNITS 50
UNIT PRICE $ 12.50

COST-VOLUME-PROFIT
NET NET FIXED TOTAL TOTAL
UNITS REVENUE COST VARIABLE COST COST PROFIT
0 $0 $3,000 $0 $3,000 -$3,000 Breakeven Analysis
50 $625 $3,000 $250 $3,250 -$2,625
100 $1,250 $3,000 $500 $3,500 -$2,250 $12,000
150 $1,875 $3,000 $750 $3,750 -$1,875
200 $2,500 $3,000 $1,000 $4,000 -$1,500 $10,000
250 $3,125 $3,000 $1,250 $4,250 -$1,125
300 $3,750 $3,000 $1,500 $4,500 -$750 $8,000
350 $4,375 $3,000 $1,750 $4,750 -$375
400 $5,000 $3,000 $2,000 $5,000 $0 $6,000
450 $5,625 $3,000 $2,250 $5,250 $375
500 $6,250 $3,000 $2,500 $5,500 $750 $4,000

550 $6,875 $3,000 $2,750 $5,750 $1,125

$2,000
600 $7,500 $3,000 $3,000 $6,000 $1,500
650 $8,125 $3,000 $3,250 $6,250 $1,875
$0
700 $8,750 $3,000 $3,500 $6,500 $2,250

150

250

400

650
100

200

300

350

450

500

550

600

700

750

800
50
0

750 $9,375 $3,000 $3,750 $6,750 $2,625 NET UNITS (000)

800 $10,000 $3,000 $4,000 $7,000 $3,000