Price

% of Selling Price Accounted for by:

Variable Cost
Fixed or Sunk Cost
Net Profit Margin
Contribution Margin
Break-even sales change (%) for a:
5% Price Reduction
10% Price Reduction
20% Price Reduction
5% Price Increase
10% Price Increase
20% Price Increase

100
A

80
10
10
20

20
10
70
80

Price
-5
80
10
5
20

Break-even % sales (Quantity) change

Price
Variable Cost
Fixed or Sunk Cost
Break-even Sales (Q)
% Change in Sales

A
A

Price
-5

100
80
10
0.5
NA

95
80
10
0.6666667
0.3333333

Price
-5

Price
5

100
20
10
0.125
NA

95
20
10
0.133333
0.066667

105

Price
5

ity) change
105
80
10
0.4
-0.2

20
10
0.117647
-0.058824

If price reduce by

Sales (Quantity)
Wholesale Price (per unit)
Revenue
Varible Costs (per unit)
Fixed Costs
Total Contribution

5%

4,000
10
40,000
5.5
15,000
18000

9.5