Breakeven Chart:

The chart shows the graphical representation of revenue and budgeted units, the point where the
revenue and cost intercept is the breakeven point where the cost are covered both the lines shows
the revenue and cost incurred of relevant products the fixed cost is under the variable cost and the
profit is shown between the cost and revenue lines graphically represented from the breakeven
point.

Limitations:

 The calculations involve various assumptions

 Complex calculations are involved while calculating the fixed and variable costs
 The fluctuation in rates and variations of cost and selling price are fixed