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    Break-Even Analysis: Break-Even Point (Units) 2,000 Break-Even Point ($'S) $10,000

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    Break-Even Analysis for a small business

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    Break-Even Analysis: Break-Even Point (Units) 2,000 Break-Even Point ($'S) $10,000

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    108 views3 pages
    Break-Even Analysis for a small business

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    Break-Even Analysis for a small business

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    108 views3 pages

    Break-Even Analysis: Break-Even Point (Units) 2,000 Break-Even Point ($'S) $10,000

    Uploaded by

    Deedee
    Break-Even Analysis for a small business

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 3

    Break-Even Analysis

    $20,000

    $17,500

    $15,000

    $12,500

    $10,000 TFC
    TVC
    $7,500
    TC
    $5,000 Sales
    Profit
    $2,500

    $0

    ($2,500)

    ($5,000)
    0 400 800 1200 1600 2000 2400 2800 3200 3600 4000

    Break-Even Point (units) = 2,000 Break-Even Point ($'s) = $10,000

    Total Fixed Costs TFC = $3,000 Formulas:


    Variable Cost per Unit VCU = $3.50 BEP (units) = TFC/(SPU-VCU)
    Sales Price per Unit SPU = $5.00 BEP ($'s) = BEP (units) * SPU

    © Copyright, 2007, Jaxworks, All Rights Reserved.

    Unit Increment x-axis 400

    Graph Data:
    Total
    Units TFC TVC TC Sales Profit
    0 3000 0 3000 0 -3000
    400 3000 1400 4400 2000 -2400
    800 3000 2800 5800 4000 -1800
    1200 3000 4200 7200 6000 -1200
    1600 3000 5600 8600 8000 -600
    2000 3000 7000 10000 10000 0
    2400 3000 8400 11400 12000 600
    2800 3000 9800 12800 14000 1200
    3200 3000 11200 14200 16000 1800
    3600 3000 12600 15600 18000 2400
    4000 3000 14000 17000 20000 3000

    © Copyright, 2003, Jaxworks, All Rights Reserved.


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