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  • BEP Template: Process A

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    Kaye Collinson
    10 views8 pages
    The document contains information about two processes - Process A and Process B. It provides the known parameters, input data, and results of calculating total revenue, costs, and profit for each process based on a given number of units. Process A has a lower fixed cost and variable cost per unit than Process B. The break-even point for Process A is 1500 units, while Process B's break-even point is 2500 units.

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    BEP Template

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    The document contains information about two processes - Process A and Process B. It provides the known parameters, input data, and results of calculating total revenue, costs, and profit for each process based on a given number of units. Process A has a lower fixed cost and variable cost per unit than Process B. The break-even point for Process A is 1500 units, while Process B's break-even point is 2500 units.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    10 views8 pages

    BEP Template: Process A

    Uploaded by

    Kaye Collinson
    The document contains information about two processes - Process A and Process B. It provides the known parameters, input data, and results of calculating total revenue, costs, and profit for each process based on a given number of units. Process A has a lower fixed cost and variable cost per unit than Process B. The break-even point for Process A is 1500 units, while Process B's break-even point is 2500 units.

    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 8

    BEP Template

    PROCESS A

    Known parameters:
    Selling price/unit
    Fixed cost
    Variable cost/unit

    Input Data
    # of units, X

    Results
    Total revenue
    Fixed cost
    Total variable cost
    Total cost
    Profit

    BEP Template
    BEP Template

    PROCESS A

    Known parameters:
    Selling price/unit $60.00
    Fixed cost $30,000.00
    Variable cost/unit $40.00

    Input Data
    # of units, X 1500

    Results
    Total revenue $90,000.00
    Fixed cost $30,000.00
    Total variable cost $60,000.00
    Total cost $90,000.00
    Profit $0.00

    BEP (original formulas)


    BEP Template

    PROCESS A PROCESS B

    Known parameters: Known parameters:


    Selling price/unit $8.50 Selling price/unit $60.00
    Fixed cost $10,968.75 Fixed cost $100,000.00
    Variable cost/unit $1.75 Variable cost/unit $20.00

    Input Data Input Data


    # of units, X 2000 # of units, X 1500

    Results Results
    Total revenue $17,000.00 Total revenue $90,000.00
    Fixed cost $10,968.75 Fixed cost $100,000.00
    Total variable cost $3,500.00 Total variable cost $30,000.00
    Total cost $14,468.75 Total cost $130,000.00
    Profit $2,531.25 Profit -$40,000.00

    BEP BEP
    BEP Point 1625.00 BEP Point 2500.00

    Difference in Total Cost


    TC(A ) -TC(B) -$115,531.25
    Volume Total Cost (A) Total Cost (B)
    0 $10,968.75 $100,000.00 $400,000.00
    500 $11,843.75 $110,000.00
    1000 $12,718.75 $120,000.00 $350,000.00
    1500 $13,593.75 $130,000.00 $300,000.00
    2000 $14,468.75 $140,000.00
    $250,000.00
    2500 $15,343.75 $150,000.00
    3000 $16,218.75 $160,000.00 $200,000.00
    3500 $17,093.75 $170,000.00
    $150,000.00
    4000 $17,968.75 $180,000.00
    4500 $18,843.75 $190,000.00 $100,000.00
    5000 $19,718.75 $200,000.00
    $50,000.00
    5500 $20,593.75 $210,000.00
    6000 $21,468.75 $220,000.00 $0.00
    0 0 0 0 0 0 0 0 0 0 0 0 0 0
    6500 $22,343.75 $230,000.00 50 100 150 200 250 300 350 400 450 500 550 600 650
    7000 $23,218.75 $240,000.00
    7500 $24,093.75 $250,000.00 Total Cost (A) Total Cost (B)
    8000 $24,968.75 $260,000.00
    0 0 0 0 0 0 0 0 0 0 0
    00 350 400 450 500 550 600 650 700 750 800

    t (A) Total Cost (B)


    BEP Template

    PROCESS A PROCESS B

    Known parameters: Known parameters:


    Selling price/unit $60.00 Selling price/unit $60.00
    Fixed cost $30,000.00 Fixed cost $100,000.00
    Variable cost/unit $40.00 Variable cost/unit $20.00

    Input Data Input Data


    # of units, X 1500 # of units, X 1500

    Results Results
    Total revenue $90,000.00 Total revenue $90,000.00
    Fixed cost $30,000.00 Fixed cost $100,000.00
    Total variable cost $60,000.00 Total variable cost $30,000.00
    Total cost $90,000.00 Total cost $130,000.00
    Profit $0.00 Profit -$40,000.00

    BEP BEP
    BEP Point 1500.00 BEP Point 2500.00

    Difference in Total Cost


    TC(A ) -TC(B) -$40,000.00
    Volume Total Cost (A) Total Cost (B)
    0 $30,000.00 $100,000.00 $400,000.00
    500 $50,000.00 $110,000.00
    1000 $70,000.00 $120,000.00 $350,000.00
    1500 $90,000.00 $130,000.00 $300,000.00
    2000 $110,000.00 $140,000.00
    $250,000.00
    2500 $130,000.00 $150,000.00
    3000 $150,000.00 $160,000.00 $200,000.00
    3500 $170,000.00 $170,000.00
    $150,000.00
    4000 $190,000.00 $180,000.00
    4500 $210,000.00 $190,000.00 $100,000.00
    5000 $230,000.00 $200,000.00
    $50,000.00
    5500 $250,000.00 $210,000.00
    6000 $270,000.00 $220,000.00 $0.00
    0 0 0 0 0 0 0 0 0 0 0 0 0 0
    6500 $290,000.00 $230,000.00 50 100 150 200 250 300 350 400 450 500 550 600 650
    7000 $310,000.00 $240,000.00
    7500 $330,000.00 $250,000.00 Total Cost (A) Total Cost (B)
    8000 $350,000.00 $260,000.00
    0 0 0 0 0 0 0 0 0 0 0
    00 350 400 450 500 550 600 650 700 750 800

    t (A) Total Cost (B)

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