Input

Quantity Sold/Served 1
Time Frame Annual

FIXED COSTS
Item Total Cost Allocated Unit Cost
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Average Fixed Cost per Unit $ -
TOTAL FIXED COSTS $ -

VARIABLE COSTS
Item Total Cost Cost per Unit
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Average Variable Cost per Unit $ -
TOTAL VARIABLE COSTS $ -

AVERAGE TOTAL COST PER UNIT $ -

TOTAL COSTS $ -
Quick Reference Guide
Note: Input data into unshaded cells. Shaded cells will automatically calculate
Inputs
Quantity Sold/Served

Time Frame

FIXED COSTS

List fixed cost items that will be incurred in connection with producing the product or providing the service. These
are costs that will not vary with the quantity sold. Examples include personnel, additional office space, some types
of equipment, etc. Insert rows and copy the formula for Column D as needed.

DO NOT INCLUDE SUNK COSTS. These are fixed costs that will be incurred regardless of whether or not the sales
activity is pursued. Examples include CEO or executive salaries, existing office leases, HR, accounting, IT, etc.
Incremental increases in these types of cost should be included. For example, an additional accountant or HR rep
that needs to be hired to handle the increased administrative workload.

Total Cost

Allocated Unit Cost

Average Fixed Cost per Unit

Total Fixed Costs

VARIABLE COSTS
List all cost items that vary with each additional unit sold/served.

Total Cost

Cost per Unit

Average Variable Cost per Unit

Total Variable Costs

Outputs
Average Total Cost per Unit
(Excluding Sunk Costs)
Total Costs
nshaded cells. Shaded cells will automatically calculate

Estimate the quantity of goods or services that will be sold. Costs and revenue
calculations are highly dependent on this estimate.

Select a time frame for the quantity that will be sold. Remember to keep a
consistent time frame when inputting Fixed Costs.

at will be incurred in connection with producing the product or providing the service. These
ary with the quantity sold. Examples include personnel, additional office space, some types
sert rows and copy the formula for Column D as needed.

K COSTS. These are fixed costs that will be incurred regardless of whether or not the sales
mples include CEO or executive salaries, existing office leases, HR, accounting, IT, etc.
n these types of cost should be included. For example, an additional accountant or HR rep
to handle the increased administrative workload.

Input the Total Cost for each line item.

This allocates the fixed cost to each individual unit. It will automatically calculate
(Total Cost / Quantity).

Auto calculated as the sum of all the allocated unit costs.

Auto calculated as the sum of all fixed costs.

ary with each additional unit sold/served.

Auto calculated as Cost per Unit X Quanity

Since these are variable costs, input the cost required to produce one unit of the
product/service.

Auto calculated as the sum of all the Costs per Unit.

Auto calculated as the sum of all variable costs.

Auto calculated as the sum of Average Fixed and Average Variable Costs per unit.
This is the cost that should be used in the Price Thermometer to determine
price.
Auto calculated as the sum of Total Fixed Costs and Total Variable Costs. This is
the total direct cost of the sales contract/project/channel.