Breakeven Analysis Enter

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the fixed
fixed and
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Data
Fixed cost $ $1,000.00 Breakeven point Volume Analysis @ 65 units
Variable cost $ $10.00 Units 50 Costs $ 1,650.00
Revenue $ per unit $30.00 Dollars $ 1,500.00 Revenue $ 1,950.00
Profit (Loss) $ 300.00
Possible volume 65 Breakeven point if price = $25.38
Desired profit $500.00
Desired total revenue $1,200.00 Profit of $500 --> sell 75 units
Revenue of $1200 --> sell 40 units

Graph
$3,500
Units Costs Revenue
0 $ 1,000 $ -
100 $ 2,000 $ 3,000
50 $ 1,500
Revenue in Dollars

$3,000 2, $3,000

$2,500

$2,000 2, $2,000
Costs
Revenu
es

$1,500 3, $1,500

$1,000 1, $1,000

$500

$- 1, $-
0 20 40 60 80 100 120
Units
$- 1, $-
0 20 40 60 80 100 120
Units
Breakeven Analysis Enter
Enter the
the fixed
fixed and
and variable
variable costs
costs and
and the
the selling
selling price
price in
in the
the data
data area.
area.
You
You may
may enter
enter aa volume
volume for
for additional
additional calculations.
calculations.
..

Data Option A Option B Option A Option B

Fixed cost $ $1,000.00 $500.00 Breakeven points
Variable cost $ $15.00 $30.00 Units 40 25
Revenue $ per unit $40.00 $50.00 Dollars $ 1,600.00 $ 1,250.00

Possible volume 150 Net profit at volume of 150 $ 2,750.00 $ 2,500.00

Indifference point 100

Net Profit in Dollars

$5,000.00

Graph
Units Option A Option B
40
$4,000.00 $0.00 $300.00
25 -$375.00 $0.00
100 $1,500.00 $1,500.00
150 $2,750.00 $2,500.00
$3,000.00
200 $4,000.00 $3,500.00
0 -$1,000.00 -$500.00

$2,000.00

$1,000.00
Option A
Option B

$0.00
0 50 100 150 200 250
6, -$500.00

-$1,000.00

-$2,000.00

Units
Cost-Volume Analysis Enter
Enter the
the fixed
fixed and
and variable
variable costs
costs for
for the
the options
options in
in the
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data area.
area.
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enter aa volume
volume at
at which
which to
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perform aa volume
volume analysis.
analysis.
Volume analysis @ 125 units
Options Total Cost
DATA Option 1 Option 2 Option 3 Option 4 Option 5 Option 1 $93.75
Fixed cost $0.00 $50.00 $100.00 Option 2 $81.25
Variable cost $0.75 $0.25 $0.05 Option 3 $106.25
Option 4 $0.00
Volume(optional) 125 Option 5 $0.00

Breakeven300points Units Dollars

Option 1 vs. Option 2 100 $75.00
2
Option 1 vs. Option 3 143 $107.25
Option 2 vs. Option 3 250 $112.50
Option 1 vs.
250 Option 4 #VALUE!
Option 2 vs. Option 4 #VALUE!
Option 3 vs. Option 4 #VALUE!
Cost in Dollars

Option 1 vs. Option 5 #VALUE!

Option 2 vs.
200 Option 5 #VALUE!
Option 3 vs. Option 5 #VALUE!
Option 4 vs. Option 5 #VALUE!

Graph 150
2
Units Option 1 Option 2 Option 3 Option 4 Option 5
0 0 50 100 0 2
375 281.25 143.75 4 118.75 0 5
100 1
8 100 75 75 Option
143 107.25 107.15 1
3 Option
250 112.5 112.5 2
0 0 0 Option
3
50 1
7 0 50 0 Option
0 100 0 4
Option
0 0 0 5
0 50 0
0 9
1
6 0 100 0 2
0 0 50 100 150 Units200 0250 300
0 350 400
Make or Buy analysis Enter
Enter the
the fixed
fixed and
and variable
variable costs
costs for
for the
the options
options in
in the
the data
data area.
area.
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You may
may enter
enter aa volume
volume at
at which
which to
to perform
perform aa volume
volume analysis.
analysis.

DATA Make Buy Breakeven point Volume analysis @ 125 units

Fixed cost $50.00 $0.00 Units 100 Options Total Cost
Variable cost $0.25 $0.75 Dollars $75.00 Make $81.25
Buy $93.75
Volume(optional) 125

160
Graph
Units Make Buy 3
0 $ 50 $ -
140
100 $ 75 $ 75
200 $ 100 $ 150
125 $ 81 $ 94
Cost in Dollars

120

100 3
4; $94

80 4; $81
2; $75

60

40

20

0 1
0 50 100 UNITS 150 200 250