Break-Even Analysis

Units FIXED COST VARIABLE COST TOTAL COST

0 72,000 0 72,000
2000 72,000 30000 102,000
4000 72,000 60000 132,000
6000 72,000 90000 162,000
8000 72,000 120000 192,000
10000 72,000 150000 222,000
12000 72,000 180000 252,000
14000 72,000 210000 282,000
16000 72,000 240000 312,000
18000 72,000 270000 342,000
20000 72,000 300000 372,000
 VC 15
SP 24
FC 72,000
REVENUE
0 BEP 8000
48000
96000
THE BREAK-EVEN POINT
144000
192000 500,000
240000 450,000
288000
400,000
336000
384000 350,000

432000 300,000
480000 250,000

200,000

150,000

100,000

50,000

0
0 2000 4000 6000 8000 10000 12000 14000 16000 18000 20000 220

FIXED COST VARIABLE COST TOTAL COST REVENUE

OINT

00 16000 18000 20000 22000 24000

OTAL COST REVENUE