http://exceltable.

com/en/master-class/calculation-break-even-point
Calculation of Revenue to reach break-e

options
revenue -
mat costs -
mark-up 70%
Marginal income -
Overheads 352,030
including
rent office 19,800
Rent industrial plot 18,000
Utility bills office 3,250
Utility bills in production 5,200
Wages APM workers 96,000
Accountant 30,000
Economist 17,000
Sales department 17,000
Director of operations 32,000
Wages of production workers 121,000
Locksmiths 45,000
welders 36,000
"Universal Workers" 40,000
Deductions from payroll 73,780
Contingencies and other expenses 15,000
Simplified tax -
-
Profit - 352,030

to schedule
revenue -
Overheads 352,030
Total costs 352,030

2,500,000

2,000,000

1,500,000

1,000,000
2,000,000

1,500,000

1,000,000

500,000

revenue Overheads
enue to reach break-even point

461,177 830,119 922,354 1,014,589 1,106,825 1,936,944

271,281 488,305 542,561 596,817 651,073 1,139,379
70% 70% 70% 70% 70% 70%
189,896 341,814 379,793 417,772 455,751 797,565
365,911 377,017 379,793 382,569 386,498 451,953

19,800 19,800 19,800 19,800 19,800 19,800

18,000 18,000 18,000 18,000 18,000 18,000
3,250 3,250 3,250 3,250 3,250 3,250
5,200 5,200 5,200 5,200 5,200 5,200
102,918 108,452 109,835 111,219 112,602 125,054
30,000 30,000 30,000 30,000 30,000 30,000
17,000 17,000 17,000 17,000 17,000 17,000
23,918 29,452 30,835 32,219 33,602 46,054
32,000 32,000 32,000 32,000 32,000 32,000
121,000 121,000 121,000 121,000 121,000 121,000
45,000 45,000 45,000 45,000 45,000 45,000
36,000 36,000 36,000 36,000 36,000 36,000
40,000 40,000 40,000 40,000 40,000 40,000
76,132 78,014 78,484 78,954 79,425 83,658
15,000 15,000 15,000 15,000 15,000 15,000
4,612 8,301 9,224 10,146 12,221 60,990
- - - - -
- 176,015 - 35,203 - 35,203 69,253 345,612

1,936,944
451,953
1,591,332
Overheads Total costs