Fixed Cost $200,000

Variable cost (per unit) $300

Sales Price ( per unit) $500

Unit increments (for x-axis

display) 200

Breakeven (units) 1000

Breakeven ($) $500,000

1. Drop in the selling price by 10% 10%

Fixed Cost $200,000

Variable cost (per unit) $300
Sales Price ( per unit) $450

Unit increments (for x-axis

display) 200

Breakeven (units) 1333 1334 round up

Breakeven ($) $600,000

2. FC increase by 30% / VCu decrease by 30% 30%

Fixed Cost $260,000

Variable cost (per unit) $210
Sales Price ( per unit) $500

Unit increments (for x-axis

display) 200

Breakeven (units) 897

Breakeven ($) $448,276
3. VCu increases by $25 / FC decrease by $17,500 17500 25

Fixed Cost $182,500

Variable cost (per unit) $325
Sales Price ( per unit) $500

Unit increments (for x-axis

display) 200

Breakeven (units) 1043

Breakeven ($) $521,429

Best case scenario is number 2

Table to Variable
Unit Fixed Cost Total Cost Sales
Make Chart Cost
0 $200,000 $0 $200,000 $0 $1,000,000
$900,000
200 $200,000 $60,000 $260,000 $100,000
$800,000
400 $200,000 $120,000 $320,000 $200,000
$700,000
$600,000
600 $200,000 $180,000 $380,000 $300,000 $500,000
800 $200,000 $240,000 $440,000 $400,000 $400,000
$300,000
1000 $200,000 $300,000 $500,000 $500,000
$200,000
1200 $200,000 $360,000 $560,000 $600,000
$100,000
1400 $200,000 $420,000 $620,000 $700,000 $0
0 200
1600 $200,000 $480,000 $680,000 $800,000
1800 $200,000 $540,000 $740,000 $900,000

Table to Unit Fixed Cost Variable Total Cost Sales

Make Chart Cost C
0 $200,000 $0 $200,000 $0 $900,000
200 $200,000 $60,000 $260,000 $90,000 $800,000

400 $200,000 $120,000 $320,000 $180,000 $700,000

$600,000
$500,000
600 $200,000 $180,000 $380,000 $270,000
$400,000
800 $200,000 $240,000 $440,000 $360,000
$300,000
1000 $200,000 $300,000 $500,000 $450,000
$200,000
1200 $200,000 $360,000 $560,000 $540,000 $100,000
1400 $200,000 $420,000 $620,000 $630,000 $0
1600 $200,000 $480,000 $680,000 $720,000 0 200

1800 $200,000 $540,000 $740,000 $810,000

Table to Variable
Unit Fixed Cost Total Cost Sales C
Make Chart Cost
$1,000,000
0 $260,000 $0 $260,000 $0
$900,000
200 $260,000 $42,000 $302,000 $100,000 $800,000
400 $260,000 $84,000 $344,000 $200,000 $700,000
$600,000
600 $260,000 $126,000 $386,000 $300,000 $500,000
$400,000
800 $260,000 $168,000 $428,000 $400,000
$300,000
1000 $260,000 $210,000 $470,000 $500,000 $200,000
1200 $260,000 $252,000 $512,000 $600,000 $100,000
$0
0 200
 $400,000
$300,000
$200,000
$100,000
1400 $260,000 $294,000 $554,000 $700,000 $0
0 200
1600 $260,000 $336,000 $596,000 $800,000
1800 $260,000 $378,000 $638,000 $900,000

Table to Unit Fixed Cost Variable Total Cost Sales

Make Chart Cost C
0 $182,500 $0 $182,500 $0 $1,000,000
$900,000
200 $182,500 $65,000 $247,500 $100,000
$800,000
400 $182,500 $130,000 $312,500 $200,000 $700,000
$600,000
600 $182,500 $195,000 $377,500 $300,000 $500,000
$400,000
800 $182,500 $260,000 $442,500 $400,000
$300,000
1000 $182,500 $325,000 $507,500 $500,000 $200,000
1200 $182,500 $390,000 $572,500 $600,000 $100,000
1400 $182,500 $455,000 $637,500 $700,000 $0
0 200
1600 $182,500 $520,000 $702,500 $800,000
1800 $182,500 $585,000 $767,500 $900,000
 CVP Analysis Original
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
0 200 400 600 800 1000 1200 1400 1600 1800

Total Cost Sales

CVP Analysis Scenario 1

$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
0 200 400 600 800 1000 1200 1400 1600 1800

Total Cost Sales

CVP Analysis Scenario 2

$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
0 200 400 600 800 1000 1200 1400 1600 1800

Total Cost Sales

 $400,000
$300,000
$200,000
$100,000
$0
0 200 400 600 800 1000 1200 1400 1600 1800

Total Cost Sales

CVP Analysis Scenario 3

$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
0 200 400 600 800 1000 1200 1400 1600 1800

Total Cost Sales