Break-even analysis

Product
Variable cost per unit
Fixed cost
Selling price per unit
Budget volume
Break-even point volume
Break-even point sale
Profit at budgeted volume
200,000.00
180,000.00
160,000.00
140,000.00
120,000.00
100,000.00
80,000.00
60,000.00
40,000.00
20,000.00

0
15
31
46
61
76
92
107
122
137
153
168
183
199
214
229
244
260
275
290
305
321
336
351
366
382
397
412
428
443
458
473
489
504
519
534
550
565
580
596
611

0.00
Total cost

Total revenue

Project "New thinking"

Enter a description of the product

263.00 Enter the product's variable cost per unit

10,994.00 Enter the products fixed cost that is independent of volume
299.00 Enter the product's selling price per unit
10,000 Enter the volume you expect to be able to sell

275
290
305
321
336
351
366
382
397
412
428
443
458
473
489
504
519
534
550
565
580
596
611

305.39 Specifies the volume to give a profit of zero (0)

91,311.28 Sets out the revenue that gives a profit of zero (0)
349,006.00 Sets out the profit if the budgeted volume is achieved

evenue

ndent of volume

Data for chart

Proportion
0
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
0.45
0.5
0.55
0.6
0.65
0.7
0.75
0.8
0.85
0.9
0.95
1
1.05
1.1
1.15
1.2
1.25
1.3
1.35
1.4
1.45
1.5
1.55
1.6
1.65
1.7
1.75
1.8
1.85
1.9
1.95
2

Volume

Variable cost Fixed cost

Total cost
0
0.00
10,994.00
10,994.00
15
4,015.86
10,994.00
15,009.86
31
8,031.73
10,994.00
19,025.73
46
12,047.59
10,994.00
23,041.59
61
16,063.46
10,994.00
27,057.46
76
20,079.32
10,994.00
31,073.32
92
24,095.18
10,994.00
35,089.18
107
28,111.05
10,994.00
39,105.05
122
32,126.91
10,994.00
43,120.91
137
36,142.78
10,994.00
47,136.78
153
40,158.64
10,994.00
51,152.64
168
44,174.50
10,994.00
55,168.50
183
48,190.37
10,994.00
59,184.37
199
52,206.23
10,994.00
63,200.23
214
56,222.09
10,994.00
67,216.09
229
60,237.96
10,994.00
71,231.96
244
64,253.82
10,994.00
75,247.82
260
68,269.69
10,994.00
79,263.69
275
72,285.55
10,994.00
83,279.55
290
76,301.41
10,994.00
87,295.41
305
80,317.28
10,994.00
91,311.28
321
84,333.14
10,994.00
95,327.14
336
88,349.01
10,994.00
99,343.01
351
92,364.87
10,994.00
103,358.87
366
96,380.73
10,994.00
107,374.73
382
100,396.60
10,994.00
111,390.60
397
104,412.46
10,994.00
115,406.46
412
108,428.33
10,994.00
119,422.33
428
112,444.19
10,994.00
123,438.19
443
116,460.05
10,994.00
127,454.05
458
120,475.92
10,994.00
131,469.92
473
124,491.78
10,994.00
135,485.78
489
128,507.64
10,994.00
139,501.64
504
132,523.51
10,994.00
143,517.51
519
136,539.37
10,994.00
147,533.37
534
140,555.24
10,994.00
151,549.24
550
144,571.10
10,994.00
155,565.10
565
148,586.96
10,994.00
159,580.96
580
152,602.83
10,994.00
163,596.83
596
156,618.69
10,994.00
167,612.69
611
160,634.56
10,994.00
171,628.56

Total revenue Profit

0.00
-10,994.00
4,565.56
-10,444.30
9,131.13
-9,894.60
13,696.69
-9,344.90
18,262.26
-8,795.20
22,827.82
-8,245.50
27,393.38
-7,695.80
31,958.95
-7,146.10
36,524.51
-6,596.40
41,090.08
-6,046.70
45,655.64
-5,497.00
50,221.20
-4,947.30
54,786.77
-4,397.60
59,352.33
-3,847.90
63,917.89
-3,298.20
68,483.46
-2,748.50
73,049.02
-2,198.80
77,614.59
-1,649.10
82,180.15
-1,099.40
86,745.71
-549.70
91,311.28
0.00
95,876.84
549.70
100,442.41
1,099.40
105,007.97
1,649.10
109,573.53
2,198.80
114,139.10
2,748.50
118,704.66
3,298.20
123,270.23
3,847.90
127,835.79
4,397.60
132,401.35
4,947.30
136,966.92
5,497.00
141,532.48
6,046.70
146,098.04
6,596.40
150,663.61
7,146.10
155,229.17
7,695.80
159,794.74
8,245.50
164,360.30
8,795.20
168,925.86
9,344.90
173,491.43
9,894.60
178,056.99
10,444.30
182,622.56
10,994.00