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Breakeven Analysis
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[Name]
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Amounts shown in U.S. dollars
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Sales
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Sales price per unit
 12.50
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Sales volume per period (units)
 1,000
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Total Sales
 12,500.00
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Variable Costs
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Commission per unit
 2.00
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Direct material per unit
 2.50
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Shipping per unit
 1.10
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Supplies per unit
 0.80
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Other variable costs per unit
 1.20
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Variable costs per unit
 7.60
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Total Variable Costs
 7,600.00
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Unit contribution margin
 4.90
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Gross Margin
 4,900.00
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Fixed Costs Per Period
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Administrative costs
 1,200.00
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Insurance 500.00
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Property tax 150.00
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Rent 800.00
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Other fixed costs
 750.00
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Total Fixed Costs per period
 3,400.00
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Net Profit (Loss)
 1,500.00
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Results:
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Breakeven Point (units):
 694
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Sales volume analysis:
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Sales volume per period (units)
 0 100 200 300 400 500 600 700 800 900 1,000
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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
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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
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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
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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
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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
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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
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