Break-even Analysis

Unit Sales Price: P100 Contribution Margin%= P40/P120

Less =0.33%

COGS: P60 Unit Sales Price: P130

Others: P10 Less

Unit Contribution Margin= P100-P70 COGS: P70

=P30 Others: P10

Contribution Margin%= P30/P100 Unit Contribution Margin= P130-P80

=0.30% =P50

Unit Sales Price: P110 Contribution Margin%= P50/P130

Less =0.38%

COGS: P70 Unit Sales Price: P140

Others: P10 Less

Unit Contribution Margin= P110-P80 COGS: P80

=P30 Others: P10

Contribution Margin%= P30/P110 Unit Contribution Margin= P140-P80

=0.27% =P50

Contribution Margin%= P50/P140

=0.36%

Unit Sales Price: P120 Unit Sales Price: P145

Less Less

COGS: P70 COGS: P80

Others: P10 Others: P10

Unit Contribution Margin= P120-P80 Unit Contribution Margin= P145-P90

=P40 =P55
Contribution Margin%= P55/P145

=0.38%

Unit Sales Price: P150

Less

COGS: P90

Others: P10

Unit Contribution Margin= P150-P100

=P50

Contribution Margin%= P50/P150 Total Contribution Margin: 3.03

=0.33% Total Fixed Expense: P60,078.93

Unit Sales Price: P105 Monthly Break-Even Analysis= P60078.93/3.03

Less =P84,438.93

COGS: P60 Monthly Fixed Expense:

Others: P10

Unit Contribution Margin= P105-P70 Rent P8,000

=P35 Utilities P5,000

Contribution Margin%= P35/P105 Salary P15,000

=0.33% Depreciation Expense P5,078.93

Unit Sales Price: P115 Interest Expense P5,000

Less Supplies Expense P10,000

COGS: P65 Others P2,000

Others: P10 Total Monthly Fixed Expense: P60,078.93

Unit Contribution Margin= P115-P75

=P40

Contribution Margin%= P40/P115

=0.35%