Breakeven Analysis

[Name]
Amounts shown in U.S. dollars Unit Contribution Margin
Sales
Variable costs per unit
Sales price per unit 12.50
Unit contribution margin
Sales volume per period (units) 1,000
Total Sales 12,500.00

Variable Costs 4.90 ; 39%

Commission per unit 2.00 7.60 ; 61%
Direct material per unit 2.50
Shipping per unit 1.10
Supplies per unit 0.80
Other variable costs per unit 1.20
Variable costs per unit 7.60
Total Variable Costs 7,600.00

Unit contribution margin 4.90

Gross Margin 4,900.00

Fixed Costs Per Period Variable Costs Per Unit

Administrative costs 1,200.00
Insurance 500.00
Property tax 150.00
Rent 800.00
1.20 ;
Other fixed costs 750.00 16% 2.00 ; Commission per unit
Total Fixed Costs per period 3,400.00 0.80 ; 11% 26%
Direct material per unit
Shipping per unit
Net Profit (Loss) 1,500.00 1.10 ; Supplies per unit
14% 2.50 ; Other variable costs per unit
33%

Results:
Breakeven Point (units): 694
Sales volume analysis:
Sales volume per period (units) 0 100 200 300 400 500 600 700 800 900 1,000
Sales price per unit 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50
Fixed costs per period 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00
Variable costs 0.00 760.00 1,520.00 2,280.00 3,040.00 3,800.00 4,560.00 5,320.00 6,080.00 6,840.00 7,600.00
Total costs 3,400.00 4,160.00 4,920.00 5,680.00 6,440.00 7,200.00 7,960.00 8,720.00 9,480.00 10,240.00 11,000.00
Total sales 0.00 1,250.00 2,500.00 3,750.00 5,000.00 6,250.00 7,500.00 8,750.00 10,000.00 11,250.00 12,500.00
Net profit (loss) (3,400.00) (2,910.00) (2,420.00) (1,930.00) (1,440.00) (950.00) (460.00) 30.00 520.00 1,010.00 1,500.00
 Breakeven Analysis Chart

14,000.00

12,000.00

10,000.00

8,000.00

6,000.00
Fixed costs per period
Dollars

Total costs
4,000.00
Total sales
Net profit (loss)
2,000.00

0.00
1 2 3 4 5 6 7 8 9 10 11

(2,000.00)

(4,000.00)

(6,000.00)
Sales Volume (Units)