Scribd
Upload
61 views

Break-Even Analysis: (Company Name)

This document calculates the break-even analysis for a company's product from January 1, 2015 to December 31, 2015. The break-even units are 100 and break-even sales are $1,188.12. Total fixed costs are $1,000 and variable costs per unit are $1.00, including a 7.5% commission. The contribution margin per unit is $10.10 and contribution margin ratio is 84.2%.

Uploaded by

AMIN
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
61 views

Break-Even Analysis: (Company Name)

This document calculates the break-even analysis for a company's product from January 1, 2015 to December 31, 2015. The break-even units are 100 and break-even sales are $1,188.12. Total fixed costs are $1,000 and variable costs per unit are $1.00, including a 7.5% commission. The contribution margin per unit is $10.10 and contribution margin ratio is 84.2%.

Uploaded by

AMIN
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 8

Break-Even Analysis [Company Name]

[Product Name]

For period Jan 1, 2015 - Dec 31, 2015


Selling price (P) $ 12.00
Break-Even Units (X) 100
Break-Even Sales (S) $ 1,188.12

Fixed Costs
Advertising
Accounting
Depreciation
Manufacturing
Payroll
Rent
Other
Other

Total Fixed Costs (TFC)

Variable Costs
Variable Costs (per Unit)
Costs of Goods Sold $ 1.00
Direct Labor
Overhead
Other
Other
Sum $ 1.00
Variable Costs (per Percentage)
Commissions 7.5%
Other
Other
Sum 7.5%

Total Variable Cost per Unit (V)


Contribution Margin per unit (CM) = P - V
Contribution Margin Ration (CMR) = 1 - V / P = CM / P

Break-Even Point
Break-Even Units (X) X = TFC / (P - V)
Break-Even Sales (S) S = X * P = TFC / CMR
Company Name]
[Date] Or, Click Here to Create Your Break-Even Analysis
15 - Dec 31, 2015

$ 1,000.00

$ 1,000.00

per unit
per unit
per unit
per unit

per unit
per unit

$ 1.90
$ 10.10
84.2%

100
$ 1,188.12
k-Even Analysis in Smartsheet
Break-Even Price [Company Nam
[Product Name]

For period Jan 1, 2015 - Dec 31, 2015


Number of Units (X) 100
Break-Even Price (P) ###
Break-Even Sales (S) ###

Fixed Costs
Advertising
Accounting
Depreciation
Manufacturing
Payroll
Rent
Other
Other

Total Fixed Costs (TFC)

Variable Costs
Variable Costs (per Unit)
Costs of Goods Sold $ 1.00
Direct Labor
Overhead
Other
Sum (Vd) $ 1.00
Variable Costs (per Percentage)
Commissions 7.50%
Other
Sum (Vp) 7.50%

Total Variable Cost per Unit (V)


Contribution Margin per unit (CM) = P - V
Contribution Margin Ration (CMR) = 1 - V / P = CM / P

Break-Even Point
Break-Even Price (P) P=(1/(1-Vp))*(Vd+(TFC/X))
Break-Even Sales (S) S=X*P = TFC/CMR
Company Name]
[Date]

per unit

$ 1,000.00

$ 1,000.00

per unit
per unit
per unit
per unit

per unit
per unit

$ 1.89
$ 10.00
84.1%

$ 11.89
$ 1,189.19

You might also like