Break-even Point in Units

(One product or one service)

Break-even points in Units = Fixed expenes divided by the

Contribution margin per unit

Calculation of the break-even point in units for the following

time period : (months,Year , etc)

Fixed expenses for the period F

divided by the contribution margin per unit CMU
Break-even point in units for period (units) BEU (F/CMU)

Notes:
F Fixed expenses are those expenses that will not change in totals as the volume of activity
changes. Enter your total fixed expenses here:

Rent
Salaries and related fringe benefits
website

Total Fixed expenes for the period F

VU Variables expenses per unit are those costs that will change as the volume changes.
Enter your Variable expenses per unit of activity here:

Production cost
Shipping & handling cost per bottle
Pallet cost 1 bottle
Total variable cost per unit VU

CMU Contribution margin per unit= selling price per unit minus variable expenses per unit.
Selling price per unit SU
minus variable expenses per unit VU
Contribution margin per unit CMU (SU-CU)
 Break-even chart
1

-
-750 -500 -250 - 250 500 750

Revenue Fixed cost Total

Expenses

Total
Units Revenue Fixed cost Expenses Profit

- 750 - - - -
- 500 - - - -
- 250 - - - -
- - - - -
250 - - - -
500 - - - -
750 - - - -
 Senstivity Analysis

Break-even calculations If Units sales change in percentage

Particular Euro Particulars Euro
Sales price per unit - Sales price per unit -
Variable cost per unit - Variable cost per unit -
Sales in unit - Sales in units -
Contribution margin per unit - change in percentage 50%
Contribution margin in amount - Sales units change -
Fixed cost - Net Sales units -
Profit/Loss 0 Contribution margin per unit -
Contribution margin in Amount -
Fixed cost -
If all variables change in percentage Profit/Loss 0
Particulars Euro
Sales price per unit -
Change in percentage in sales price 10% If fixed cost change in percentage
change in sales price in Euro - Particular Euro
Net sales price per unit - Sales price per unit -
Variable cost per unit - Variable cost per unit -
Sales in units - Sales in unit -
Change in percentage in sales units 10% Contribution margin per unit -
Change in sales units - Contribution margin in amount -
Net sales unit - Fixed cost -
Contribution margin per unit - Fixed cost change in percentage 10%
Contribution margin in Amount - Fixed cost change in Euro -
Fixed cost - Net fixed cost -
Fixed cost change in percentage 10% Profit/Loss 0
Fixed cost change in Euro -
Net fixed cost -
Profit/Loss 0

Note :- Only enter data in highlighted cells

Here you can find the changes that you make on breakeven position. Like
Your business is on breakeven point means no profit and no loss.
At this point if you change Fixed cost or Selling units what will happen with your profit
All these variations you can find here.