Scribd Logo
Upload

Welcome to Scribd!

  • Break-Even Analysis: Name of Company

    Uploaded by

    Vishal Devkar
    31 views2 pages
    This document provides a break-even analysis for a company for the period of June 1, 2016 to June 30, 2017. It lists the selling price per unit of ₹240 and the break-even units and sales as 234 units and ₹56,160 respectively. The fixed costs total ₹31,200 and the variable costs per unit are ₹86 made up of costs of goods sold, direct labor, and overhead, plus 8.5% for commissions and other costs. The break-even point is calculated as 234 units to cover the fixed costs based on the contribution margin per unit.

    Original Description:

    Original Title

    Break-Even-Analysis-Template

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document provides a break-even analysis for a company for the period of June 1, 2016 to June 30, 2017. It lists the selling price per unit of ₹240 and the break-even units and sales as 234 units and ₹56,160 respectively. The fixed costs total ₹31,200 and the variable costs per unit are ₹86 made up of costs of goods sold, direct labor, and overhead, plus 8.5% for commissions and other costs. The break-even point is calculated as 234 units to cover the fixed costs based on the contribution margin per unit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    31 views2 pages

    Break-Even Analysis: Name of Company

    Uploaded by

    Vishal Devkar
    This document provides a break-even analysis for a company for the period of June 1, 2016 to June 30, 2017. It lists the selling price per unit of ₹240 and the break-even units and sales as 234 units and ₹56,160 respectively. The fixed costs total ₹31,200 and the variable costs per unit are ₹86 made up of costs of goods sold, direct labor, and overhead, plus 8.5% for commissions and other costs. The break-even point is calculated as 234 units to cover the fixed costs based on the contribution margin per unit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 2

    Name of Company

    Break-Even Analysis
    Product Name Date :
    For the Period: Jun 1,2016 - Jun 30,2017
    Selling Price (P): ₹ 240
    Break-Even Units (X): ₹ 234
    Break-Even Sales (S): ₹ 56,160
    Fixed Costs
    Advertising
    Accounting, Legal
    Depreciation
    Interest Expense
    Insurance
    Manufacturing
    Payroll
    Rent
    Supplies
    Taxes(real estate, etc.)
    Utilities
    Other (specify)
    Total Fixed Costs (TFC)
    Variable Costs
    Variable Costs based Amount per Unit
    Cost of Goods Sold ₹ 25
    Direct Labor ₹ 50
    Overhead ₹ 11
    Other (specify)
    Sum: ₹ 86
    Variable Costs Based on Percentage
    Commissions 7.50%
    Other (Specify) 1.00%
    Sum: 8.50%
    Total Variable Cost per Unit (V)
    Contribution Margin per unit (CM) = P - V
    Contribution Margin Ration (CMR) = 1 - V/P = cm / P
    Break - Even Point
    Break - Even UnitS (X) X = TFC / (P-V)
    Break - Even UnitS (S) S = X * P = TFC / CMR
    2016 - Jun 30,2017

    Units

    ₹ 10,000

    ₹ 1,200
    -
    -
    ₹ 2,000
    ₹ 6,000
    ₹ 12,000
    -
    -
    -
    -
    ₹ 31,200

    per unit
    per unit
    per unit
    per unit

    per unit
    per unit

    ₹ 106
    ₹ 134
    55.67%

    234
    ₹ 56,160

    You might also like