 BEP

 Employee salaries are 2 people x1.000.000 = 2.000.000

 Telephone, internet, electricity fee = 1.000.000
 Administration fees and making a business permit for shipping goods =
1.000.000
 Variable costs = Each item costs 8,000, if every day we ship 80 items, the
variable is usually 640,000 per day and 19,200,000 per month
 Total payment = 4.000.000

 BEP calculation

 Total cost= Fixed costs + variable costs

= 3000,000 + 2,400x 8,000

= 3000,000 + 19,200,000

= 22,200,000

 Income = selling price – Total cost

= 15,000x 2,400 – 22,200,000

= 36,000,000 -22,200,000

= 13,800,000

 the profit is 40% of the cost price