Calculating Fixed Costs, Variable Costs, and Break-Even Point for a Program

Samantha Pope

April 15, 2011

Customer Count

2002 5962

2003 6821

2004 11822

Total 24605

Number of Years 3

Average Customer Count 8201.6

24605 ÷ 3 = 8201.6

Average Income per Year

2002 $1,165,065

2003 $1,244,261

2004 $2,191,243

Total $4,600,569

Number of Years 3

Average Income $1,533,523

$4,600,569 ÷ 3 = $1,533,523

Average Income $1,533,523

Average Customers 8201.6

Average Income per Unit $186.98

$1,533,523 ÷ 8201.6 = $186.98