Break-Even Analysis

50000

40000

30000
TFC
TVC
20000 TC
Sales
Profit
10000

0
0 400 800 1200 1600 2000 2400 2800 3200 3600 4000

-10000

Break-Even Point (units) = 556 Break-Even Point (R's) = R 5,555.56

Total Fixed Costs (TFC) R 5,000.00 Formulas:

Variable Cost per Unit (VCU) R 1.00 BEP (units) = TFC/(SPU-VCU)
Sales Price per Unit (SPU) R 10.00 BEP (R's) = BEP (units) * SPU

Unit Increment x-axis 400

Graph Data:
Total
Units TFC TVC TC Sales Profit
0 5000 0 5000 0 -5000
400 5000 400 5400 4000 -1400
800 5000 800 5800 8000 2200
1200 5000 1200 6200 12000 5800
1600 5000 1600 6600 16000 9400
2000 5000 2000 7000 20000 13000
2400 5000 2400 7400 24000 16600
2800 5000 2800 7800 28000 20200
3200 5000 3200 8200 32000 23800
3600 5000 3600 8600 36000 27400
4000 5000 4000 9000 40000 31000

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