Total Annual Sales Quantity of wine in gallons 100,000

barrels 12% jugs 58% bottles 30%

Sales Contribution in gallons 12,000 58,000 30,000
No.of gallons per container 60 1 0.2
No.of containers sold 200 58,000 150,000
Price per gallon in dollars 20 25 28
Price per container in dollars 1,200 25 5.6
Sales contribution in amount 0.095 0.573 0.332
Total Annual Sales Amount 240,000 1,450,000 840,000
Variable cost 120,000 50% 870,000 60% 588,000 70%
Contribution Margin
Fixed cost
Net profit

Breakeven Amount Overall 1,328,781.51

Per product BEP in amount 126,050.42 761,554.62 441,176.47

In quantity 105 30,462 78,782
 IDEA
Total
24,000 58,000 18,000 100,000
double maintain
400 58,000 90,000

0.197 0.596 0.207

2,530,000 480,000 1,450,000 504,000 2,434,000
1,578,000 240,000 50% 870,000 60% 352,800 70% 1,462,800
952,000 0.376 971,200 0.399
500,000 500,000
452,000 0.179 471,200 0.194

What If Analysis Data Table

452,000 30,000 28,000 26,000 24,000 22,000 20,000 18,000 16,000 14,000 Bottles
12,000
14,000
16,000
18,000
20,000
22,000
24,000
26,000
28,000
Barrels