Break-Even Analysis

Units FIXED COST VARIABLE COST TOTAL COST REVENUE

0 50,000 0 50,000 0
1000 50,000 18000 68,000 24000
2000 50,000 36000 86,000 48000
3000 50,000 54000 104,000 72000
4000 50,000 72000 122,000 96000
5000 50,000 90000 140,000 120000
6000 50,000 108000 158,000 144000
7000 50,000 126000 176,000 168000
8000 50,000 144000 194,000 192000
9000 50,000 162000 212,000 216000
10000 50,000 180000 230,000 240000
11000 50,000 198000 248,000 264000
12000 50,000 216000 266,000 288000
 VC 18
SP 24
FC 50,000

BEP 8333.33333333333

BREAK-EVEN POINT
300,000

250,000

200,000

150,000

100,000

50,000

0
0 2000 4000 6000 8000 10000 12000

FIXED COST VARIABLE COST TOTAL COST REVENUE

12000