When expenses and revenues are equal, this is known as the “break-even point” or BEP. To determine break-even, an examination of fixed and variable costs (expenses) in relationship to revenues is necessary.

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template.xlsx

Spring Term 1 Assignment

Break Even Analysis Small Facility Break Even Analysis Large Facility
Price Price
Variable Costs Variable Costs
Fixed Costs Fixed Costs
Rent Rent
Insurance Insurance
Other Other
Break-even Quantity ERROR:#DIV/0! Break-even Quantity ERROR:#DIV/0!