Break Even Analysis

Average selling price per sale $25.99

Average cost of goods sold per sale $14.62
Average profit rate 43.75%
Annual Fixed Cost $34,000.00

X Y Y Y Y
Units Sold Revenue Variable Cost Fixed Cost Total Cost
250 $6,497.50 $3,655.00 $34,000.00 $37,655.00
500 $12,995.00 $7,310.00 $34,000.00 $41,310.00
750 $19,492.50 $10,965.00 $34,000.00 $44,965.00
1000 $25,990.00 $14,620.00 $34,000.00 $48,620.00
1250 $32,487.50 $18,275.00 $34,000.00 $52,275.00
1500 $38,985.00 $21,930.00 $34,000.00 $55,930.00
1750 $45,482.50 $25,585.00 $34,000.00 $59,585.00
2000 $51,980.00 $29,240.00 $34,000.00 $63,240.00
2250 $58,477.50 $32,895.00 $34,000.00 $66,895.00
2500 $64,975.00 $36,550.00 $34,000.00 $70,550.00
2750 $71,472.50 $40,205.00 $34,000.00 $74,205.00
3000 $77,970.00 $43,860.00 $34,000.00 $77,860.00
3250 $84,467.50 $47,515.00 $34,000.00 $81,515.00
3500 $90,965.00 $51,170.00 $34,000.00 $85,170.00
3750 $97,462.50 $54,825.00 $34,000.00 $88,825.00
4000 $103,960.00 $58,480.00 $34,000.00 $92,480.00
4250 $110,457.50 $62,135.00 $34,000.00 $96,135.00
4500 $116,955.00 $65,790.00 $34,000.00 $99,790.00
4750 $123,452.50 $69,445.00 $34,000.00 $103,445.00
5000 $129,950.00 $73,100.00 $34,000.00 $107,100.00
5250 $136,447.50 $76,755.00 $34,000.00 $110,755.00
5500 $142,945.00 $80,410.00 $34,000.00 $114,410.00
5750 $149,442.50 $84,065.00 $34,000.00 $118,065.00
6000 $155,940.00 $87,720.00 $34,000.00 $121,720.00
6250 $162,437.50 $91,375.00 $34,000.00 $125,375.00
6500 $168,935.00 $95,030.00 $34,000.00 $129,030.00
6750 $175,432.50 $98,685.00 $34,000.00 $132,685.00
7000 $181,930.00 $102,340.00 $34,000.00 $136,340.00
7250 $188,427.50 $105,995.00 $34,000.00 $139,995.00
7500 $194,925.00 $109,650.00 $34,000.00 $143,650.00
7750 $201,422.50 $113,305.00 $34,000.00 $147,305.00
8000 $207,920.00 $116,960.00 $34,000.00 $150,960.00
 8250 $214,417.50 $120,615.00 $34,000.00 $154,615.00
8500 $220,915.00 $124,270.00 $34,000.00 $158,270.00
8750 $227,412.50 $127,925.00 $34,000.00 $161,925.00
$0.00 $0.00 $34,000.00 $34,000.00

Break even point in sales dollars: =

Average selling price x Breakeven point in units
Total sales at break even = $77,718.56

Break even point in # of sales:

Breakeven point in units = Fixed costs/(Average selling price per unit - average variable cost per unit)
Breakeven point in units = 2,990.33
Formulas have already been entered to calculate Revenue, Variable
Cost, Fixed Cost, and Total Cost.

Enter the firm amounts for average selling price per sale, average cost
of goods sold per sale, annual fixed cost, and units sold intervals.

Read the comment on how to calculate average profit rate and total
sales at break even, then enter the formula.

Break Even

$160,000.00

$140,000.00

$120,000.00

$100,000.00

$80,000.00
Dollars

$60,000.00

$40,000.00

$20,000.00

$0.00
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
25 50 7 5 1 0 0 12 5 15 0 1 7 5 2 0 0 2 2 5 25 0 27 5 30 0 32 5 3 5 0 3 7 5 4 0 0 42 5 45 0 47 5 50 0 5 2 5 5 5 0 5 7 5
 $20,000.00

$0.00
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
25 50 7 5 1 0 0 12 5 15 0 1 7 5 2 0 0 2 2 5 25 0 27 5 30 0 32 5 3 5 0 3 7 5 4 0 0 42 5 45 0 47 5 50 0 5 2 5 5 5 0 5 7 5

Units

ble cost per unit)

 Revenue
Variable Cost
Fixed Cost
Total Cost

00 7 50 00 0 250 500 750

45 4 5 5 5 5
 00 7 50 00 0 250 500 750
45 4 5 5 5 5
 Break Even Analysis

Average selling price per sale $200.00

Average cost of goods sold per sale $58.29
Average profit rate 70.86%
Annual Fixed Cost $200,000.00

X Y Y Y Y
Units Sold Revenue Variable Cost Fixed Cost Total Cost
100 $20,000.00 $5,829.00 $200,000.00 $205,829.00
200 $40,000.00 $11,658.00 $200,000.00 $211,658.00
300 $60,000.00 $17,487.00 $200,000.00 $217,487.00
400 $80,000.00 $23,316.00 $200,000.00 $223,316.00
500 $100,000.00 $29,145.00 $200,000.00 $229,145.00
600 $120,000.00 $34,974.00 $200,000.00 $234,974.00
700 $140,000.00 $40,803.00 $200,000.00 $240,803.00
800 $160,000.00 $46,632.00 $200,000.00 $246,632.00
900 $180,000.00 $52,461.00 $200,000.00 $252,461.00
1000 $200,000.00 $58,290.00 $200,000.00 $258,290.00
1100 $220,000.00 $64,119.00 $200,000.00 $264,119.00
1200 $240,000.00 $69,948.00 $200,000.00 $269,948.00
1300 $260,000.00 $75,777.00 $200,000.00 $275,777.00
1400 $280,000.00 $81,606.00 $200,000.00 $281,606.00
1500 $300,000.00 $87,435.00 $200,000.00 $287,435.00
1600 $320,000.00 $93,264.00 $200,000.00 $293,264.00
1700 $340,000.00 $99,093.00 $200,000.00 $299,093.00
1800 $360,000.00 $104,922.00 $200,000.00 $304,922.00
1900 $380,000.00 $110,751.00 $200,000.00 $310,751.00
2000 $400,000.00 $116,580.00 $200,000.00 $316,580.00
2100 $420,000.00 $122,409.00 $200,000.00 $322,409.00
2200 $440,000.00 $128,238.00 $200,000.00 $328,238.00
2300 $460,000.00 $134,067.00 $200,000.00 $334,067.00

Break even point in sales dollars: =

Average selling price x Breakeven point in units
Total sales at break even = $282,266.60

Break even point in # of sales:

Breakeven point in units = Fixed costs/(Average selling price per unit - average variable cost per unit)
Breakeven point in units = 1,411.33
 Formulas have already been entered to calculate Revenue, Variable
Cost, Fixed Cost, and Total Cost.

Enter the firm amounts for average selling price per sale, average cost
of goods sold per sale, annual fixed cost, and units sold intervals.

Read the comment on how to calculate average profit rate and total
sales at break even, then enter the formula.

Break Even
$500,000.00
$450,000.00
$400,000.00
$350,000.00
$300,000.00 Revenue
$250,000.00
$200,000.00 Variable Cost
Dollars

$150,000.00 Fixed Cost

$100,000.00 Total Cost
$50,000.00
$0.00
0 0 0 00 00 00 00 00
10 40 70 10 13 16 19 22

Units

ble cost per unit)