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Cost / Revenue ItemAmount (₹)
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Selling Price per Unit₹ 2,500.00
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Direct Materials per Unit₹ 800.00
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Direct Labor per Unit₹ 400.00
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Variable Manufacturing Overhead per Unit₹ 150.00
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Sales Commission per Unit₹ 150.00
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Fixed Manufacturing Overhead (Monthly)₹ 500,000.00
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Fixed SG&A Expenses (Monthly)₹ 300,000.00
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Estimated Monthly Sales Volume (Units)₹ 2,000.00
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Cost Classification & Unit Economics
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Total Variable Cost per Unit₹ 1,500.00
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Total Fixed Costs ₹ 800,000.00
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Profitability Margins
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Contribution Margin per Unit₹ 1,000.00
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Contribution Margin Ratio₹ 0.40
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Monthly Profitability Schedule
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Total Sales Revenue₹ 5,000,000.00
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Total Variable Costs₹ 3,000,000.00
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Total Contribution Margin₹ 2,000,000.00
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Total Fixed Costs₹ 800,000.00
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EBIT₹ 1,200,000.00
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CVP & Break-Even Analysis
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Break-Even Point (Units)800
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Break-Even Point 2000000
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