bido792011

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m-abdelmoaty

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محاسب452

Breakeven Analysis

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[Name]






Amounts shown in U.S. dollars





Sales




Sales price per unit
12.50


Sales volume per period (units)
1,000
Total Sales 12,500.00







Variable Costs



Commission per unit
2.00


Direct material per unit
2.50


Shipping per unit
1.10


Supplies per unit
0.80


Other variable costs per unit
1.20


Variable costs per unit
7.60

Total Variable Costs

7,600.00







Unit contribution margin
4.90


Gross Margin

4,900.00







Fixed Costs Per Period



Administrative costs
1,200.00

Insurance
855.00

Property tax
150.00

Rent
800.00

Other fixed costs
750.00

Total Fixed Costs per period

3,755.00


Net Profit (Loss)
1,145.00
Results:

Breakeven Point (units): 766
Sales volume analysis:

Sales volume per period (units) 0 100 200 300 400 500 600 700 800 900 1,000 Sales price per unit 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 Fixed costs per period 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 3,755.00 Variable costs
0.00 760.00 1,520.00 2,280.00 3,040.00 3,800.00 4,560.00 5,320.00 6,080.00 6,840.00 7,600.00 Total costs
3,755.00 4,515.00 5,275.00 6,035.00 6,795.00 7,555.00 8,315.00 9,075.00 9,835.00 10,595.00 11,355.00 Total sales 0.00 1,250.00 2,500.00 3,750.00 5,000.00 6,250.00 7,500.00 8,750.00 10,000.00 11,250.00 12,500.00 Net profit (loss)
(3,755.00) (3,265.00) (2,775.00) (2,285.00) (1,795.00) (1,305.00) (815.00) (325.00) 165.00 655.00 1,145.00

محاسب452

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اشرف خليل2014

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alain80

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