Breakeven Analysis1
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Breakeven Analysis [Name] Amounts shown in U.S. dollars Sales Sales price per unit 1,850.00 Sales volume per period (units) 15 Total Sales 27,750.00 Variable Costs Commission per unit 150.00 Direct material per unit 600.00 Shipping per unit 150.00 Supplies per unit 0.00 Other variable costs per unit 150.00 Variable costs per unit 1,050.00 Total Variable Costs 15,750.00 Unit contribution margin 800.00 Gross Margin 12,000.00 Fixed Costs Per Period Administrative costs 6,000.00 Insurance 500.00 Property tax 0.00 Rent 1,850.00 Other fixed costs 2,000.00 Total Fixed Costs per period 10,350.00 Net Profit (Loss) 1,650.00 Results: Breakeven Point (units): 13 Sales volume analysis: Sales volume per period (u 0 2 3 5 6 8 9 11 12 14 15 Sales price per unit 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 Fixed costs per period 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 Variable costs 0.00 1,575.00 3,150.00 4,725.00 6,300.00 7,875.00 9,450.00 11,025.00 12,600.00 14,175.00 15,750.00 Total costs 10,350.00 11,925.00 13,500.00 15,075.00 16,650.00 18,225.00 19,800.00 21,375.00 22,950.00 24,525.00 26,100.00 Total sales 0.00 2,775.00 5,550.00 8,325.00 11,100.00 13,875.00 16,650.00 19,425.00 22,200.00 24,975.00 27,750.00 Net profit (loss) (10,350.00) (9,150.00) (7,950.00) (6,750.00) (5,550.00) (4,350.00) (3,150.00) (1,950.00) (750.00) 450.00 1,650.00 1,050.00 ; 57% 800.00 ; 43% Unit Contribution Margin Variable costs per unit Unit contribution margin 150.00 ; 14% 600.00 ; 57% 150.00 ; 14% 150.00 ; 14% Variable Costs Per Unit Commission per unit Direct material per unit Shipping per unit Supplies per unit Other variable costs per unit
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Transcript of Breakeven Analysis1
Breakeven Analysis[Name]Amounts shown in U.S. dollars
SalesSales price per unit 1,850.00 Sales volume per period (units) 15 Total Sales 27,750.00
Variable CostsCommission per unit 150.00 Direct material per unit 600.00 Shipping per unit 150.00 Supplies per unit 0.00 Other variable costs per unit 150.00 Variable costs per unit 1,050.00 Total Variable Costs 15,750.00
Unit contribution margin 800.00 Gross Margin 12,000.00
Fixed Costs Per PeriodAdministrative costs 6,000.00 Insurance 500.00 Property tax 0.00 Rent 1,850.00 Other fixed costs 2,000.00 Total Fixed Costs per period 10,350.00
Net Profit (Loss) 1,650.00
Results:Breakeven Point (units): 13 Sales volume analysis:Sales volume per period (units) 0 2 3 5 6 8 9 11 12 14 15 Sales price per unit 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 1,850.00 Fixed costs per period 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 10,350.00 Variable costs 0.00 1,575.00 3,150.00 4,725.00 6,300.00 7,875.00 9,450.00 11,025.00 12,600.00 14,175.00 15,750.00 Total costs 10,350.00 11,925.00 13,500.00 15,075.00 16,650.00 18,225.00 19,800.00 21,375.00 22,950.00 24,525.00 26,100.00 Total sales 0.00 2,775.00 5,550.00 8,325.00 11,100.00 13,875.00 16,650.00 19,425.00 22,200.00 24,975.00 27,750.00 Net profit (loss) (10,350.00) (9,150.00) (7,950.00) (6,750.00) (5,550.00) (4,350.00) (3,150.00) (1,950.00) (750.00) 450.00 1,650.00
1,050.00 ; 57%
800.00 ; 43%
Unit Contribution Margin
Variable costs per unitUnit contribution margin
150.00 ; 14%
600.00 ; 57%
150.00 ; 14%
150.00 ; 14%
Variable Costs Per Unit
Commission per unit
Direct material per unit
Shipping per unit
Supplies per unit
Other variable costs per unit
1 2 3 4 5 6 7 8 9 10 11
-15,000.00
-10,000.00
-5,000.00
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
Breakeven Analysis Chart
Fixed costs per period
Total costs
Total sales
Net profit (loss)
Sales Volume (Units)
Dollars
