www.MSOfficeGeek.

com
Simple Break Even Analysis Template
(Excel, OpenOffice Calc & Google Sheet)

Total Fixed Costs: $25,000 Sales Price per Unit: $250.00

Variable Cost per Unit: $125.00 Estimated Unit Sales / Month: 50
Break-Even Point (units): 200 Break-Even Point ($'s): $50,000
Break-Even Calculation
Month Units Fixed Variable Total Cost Sales Profit
1 0 $25,000 0 25000 0 -25000
2 50 $25,000 6250 31250 12500 -18750
3 100 $25,000 12500 37500 25000 -12500
4 150 $25,000 18750 43750 37500 -6250
5 200 $25,000 25000 50000 50000 0
6 250 $25,000 31250 56250 62500 6250
7 300 $25,000 37500 62500 75000 12500
8 350 $25,000 43750 68750 87500 18750
9 400 $25,000 50000 75000 100000 25000
10 450 $25,000 56250 81250 112500 31250
11 500 $25,000 62500 87500 125000 37500
12 550 $25,000 68750 93750 137500 43750
13 600 $25,000 75000 100000 150000 50000
14 650 $25,000 81250 106250 162500 56250
15 700 $25,000 87500 112500 175000 62500
16 750 $25,000 93750 118750 187500 68750
17 800 $25,000 100000 125000 200000 75000
18 850 $25,000 106250 131250 212500 81250

$250,000

Total Cost
$200,000
Sales

$150,000

$100,000

$50,000

$0
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850

© Copyright, 2010, Jaxworks, All Rights Reserved.

 www.MSOfficeGeek.com
Break Even Analysis Template
(Excel, OpenOffice Calc & Google Sheet)

Break Even Analysis Summary

Total Fixed Costs: $112,700 Contibution Margin Per Unit: $397.50
Variable Cost per Unit: $802.50 Contribution Margin Ratio: 33.13%
Sales Price per Unit: $1,200.00 Break-Even Point (units): 284
Break-Even Point ($'s): $340,226
Cost Calculations
Fixed Cost Variable Cost Per Unit
Description Amount Amount Description Amount
Salaries COGS $150.00
Administration $25,000.00 Labour $500.00
Sales $50,000.00 $75,000.00 Overhead Expenses $100.00
Supplies $25,000.00 Others $0.00
Repair and Maintenance $5,000.00 Total $750.00
Advertising $1,200.00 Percentage Based Variable Costs
Rent $5,000.00 Commission 5.00%
Utilities $1,000.00 Others 2.00%
Insurance $200.00 Total Percentage 7.00% $52.50
Depreciation $300.00
Total Fixed Costs $112,700.00 Total Variable Costs $802.50

Break-Even Calculation
Month Units Fixed Total Cost Revenue Profit
1 0 $112,700 $112,700.00 $0.00 -$112,700.00
2 28 $112,700 $135,452.64 $34,022.64 -$101,430.00
3 57 $112,700 $158,205.28 $68,045.28 -$90,160.00
4 85 $112,700 $180,957.92 $102,067.92 -$78,890.00
5 113 $112,700 $203,710.57 $136,090.57 -$67,620.00
6 142 $112,700 $226,463.21 $170,113.21 -$56,350.00
7 170 $112,700 $249,215.85 $204,135.85 -$45,080.00
8 198 $112,700 $271,968.49 $238,158.49 -$33,810.00
9 227 $112,700 $294,721.13 $272,181.13 -$22,540.00
10 255 $112,700 $317,473.77 $306,203.77 -$11,270.00
11 284 $112,700 $340,226.42 $340,226.42 $0.00
12 312 $112,700 $362,979.06 $374,249.06 $11,270.00
13 340 $112,700 $385,731.70 $408,271.70 $22,540.00
14 369 $112,700 $408,484.34 $442,294.34 $33,810.00
15 397 $112,700 $431,236.98 $476,316.98 $45,080.00
16 425 $112,700 $453,989.62 $510,339.62 $56,350.00
17 454 $112,700 $476,742.26 $544,362.26 $67,620.00
18 482 $112,700 $499,494.91 $578,384.91 $78,890.00

Break-Even Analysis
$700,000.00

$600,000.00
Total Cost

$500,000.00 Revenue

$400,000.00

$300,000.00

$200,000.00

$100,000.00

$0.00

© Copyright, 2010, Jaxworks, All Rights Reserved.