| Breakeven Analysis |
| Sales | | | | | Sales volume Analysis |
| | Sales price per unit | $ 179.99 | | | Units sold per period | 0 | 1000 | 2000 | 3000 |
| | Sales volume per period | $ 2,000.00 | | | Sales price per unit | $ 179.99 | $ 179.99 | $ 179.99 | $ 179.99 |
| | Total Sales Amount | $ 359,980.00 | | | Fixed costs per period | $ 72,000.00 | $ 72,000.00 | $ 72,000.00 | $ 72,000.00 |
| | | | | | Variable Costs | 0 | $ 45,000.00 | $ - 0 | $ - 0 |
| Variable costs | | | | | Total Costs | $ 72,000.00 | $ 117,000.00 | $ 72,000.00 | $ 72,000.00 |
| | Total variable cost per unit | $ 45.00 | | | Total Sales | 0 | $ 179,990.00 | $ 359,980.00 | $ 539,970.00 |
| | total variable cost per period | $ 90,000.00 | | | Net Profit (loss) | $ (72,000.00) | $ 62,990.00 | $ 287,980.00 | $ 467,970.00 |
| | Contribution per unit | $ 45.00 |
| | Gross Margin | $ 90,000.00 |
| Fixed costs per period |
| | Management Salary | $ 42,000.00 |
| | rent | $ 10,000.00 |
| | Advertising | $ 10,000.00 |
| | Insurance and Utilities | $ 10,000.00 |
| | Total Fixed costs per period | | $ 72,000.00 |
| | Net Profit (loss) | | $ 18,000.00 |
| Breakeven Point | Units | | 1600 | |
| | Dollars | | $ 96,001.78 |
jdvyas007
breakeven_analysis.xlsx
