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6) Considering above and the new investments, what will be your new BEP?

New MRP   90
  Rate (%)  
Stockist
commission 8 7.2
Retailers comm. 10 9
Ex-Factory
price   73.8

  2012 Rate (%) 2013


Fixed cost 1617000 30 1940400
Material 27.306 43 31.734
Bottle 8.856
Label 1.476 19 14.022
Excise and VAT 5.904 8 5.904
Profit margin 8.118 11 8.118
       
Variable cost 43.542   51.66
       
BEP 61116   50610

The new break-even point is 50610 bottles of 500g.

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