sales unit

sale price per unit

v.production cost
total fixed cost

10,000.00
$
$
$

15.00
10.00
10,000.00

units
15000
20000
25000
30000
35000
40000
45000
50000
55000
60000
65000
70000
75000
80000
85000
90000

income statement
revenue
$ 150,000.00
cost of sale
$ 100,000.00
gross profit
$ 50,000.00
fixed cost
$ 10,000.00
net profit
$ 40,000.00

breakeven

units
revenue
gross profit
net profit

2000

$ 150,000.00
$ 50,000.00
$ 40,000.00
units
0
price

revenue
$ 150,000.00

15000

20000

25000

30000

65000

90000

115000

140000

revenue
0

g.p
0

n.p
-10000

revenue g.p
n.p
20
200000
100000
90000

gross profit
net profit
$ 50,000.00 $ 40,000.00
65000
90000
115000
140000
165000
190000
215000
240000
265000
290000
315000
340000
365000
390000
415000
440000

35000

40000

165000

190000

5
-10000

5
-10000

price revenue
gross profit
$ 150,000.00 $ 50,000.00
20
25
30
35
40
45
50
55
60
65
70
75
80
85
90
95

yr
1
2
3
4
5

units
10000
20000
30000
40000
50000
60000

sales
20000
25000
30000
35000
40000
45000

net profit
$ 40,000.00
90000
140000
190000
240000
290000
340000
390000
440000
490000
540000
590000
640000
690000
740000
790000
840000