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Break Even Point Analysis Appraoch

Y1 Y2 Y3 Y4 Y5
Fixed Cost GBP 240,000 GBP 252,000 GBP 264,600 GBP 277,830 GBP 291,722

Variable Cost / unit GBP 35 GBP 39 GBP 42 GBP 47 GBP 51

Price GBP 90 GBP 99 GBP 109 GBP 120 GBP 132

Break Even units 4364 4165 3976 3795 3623

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