# of Units

Sales
Variable Costs
(Expenses)
Contribution
Margin
CM %

2,000
$ 30,000

SP per unit
VC per unit
FC

15
10
$ 1,000

Fixed Costs + Targeted Profit

CM Ratio

Breakeven

Fixed Costs + Targeted Profit

CM per unit

Breakeven

20,000
$ 10,000
33.3%

$ 15
$ 10
1
2
3
4

Variable cost decrease by 10%

Fixed costs increase by 25%
calculate breakeven
calculate $10,000 profit

2200
2200
CM
FC

Target $10,000

Target $10,000

1,000 $
33.3%

3,003.00 Sales dollars

1,000
5

$
$
$
$
$

33,000
22,000
11,000
(1,000)
10,000

11,000 $ 33,033.03 Sales dollars

33.3%

11,000
5.00

200 Unit sales

2,200 Unit sales

Sales
Variable Costs
CM
FC
NOI

8,000 $
8,000 $
$
56,000

Sales
Variable Costs
CM
FC
NOI

8,050 $
8,050 $
$
56,000

Sales
Variable Costs
CM
FC
NOI

7,950 $
7,950 $
$
56,000

Sales
Variable Costs
CM
FC
NOI

7,000 $
7,000 $
$
56,000

26
18
8
$

208,000
144,000
64,000
(56,000)
8,000

209,300
144,900
64,400
(56,000)
8,400

206,700
143,100
63,600
(56,000)
7,600

182,000
126,000
56,000
(56,000)
-

26
18
8

26
18
8

26
18
8

Units
Sales
VC
CM
FC

Per unit
$ 7.50
$ 6.00
$ 1.50

20.0% CM%

40,000
300,000
240,000
60,000
45,000
15,000

Per unit
$ 7.50
$ 6.00
$ 1.50

20.0% CM%

40,200
301,500
241,200
60,300
45,000
15,300

Units
Sales
VC
CM
FC

$
$

1,500
7.50
200

Selling price
Variable expenses
Contribution margin
Fixed Costs

Selling price
Variable expenses
Contribution margin
Fixed Costs

Selling price
Variable expenses
Contribution margin
Fixed Costs

$
75
$
45
$
30
$ 75,000

$
75
$
45
$
30
$ 83,000

$
75
$
48
$
27
$ 75,000

100%
60%
40%

# of units
3,000
225,000
(135,000)
90,000
(75,000)
$
15,000

100%
60%
40%

# of units
3,200
240,000
(144,000)
96,000
(83,000)
$
13,000

100%
64%
36%

# of units
3,450
258,750
(165,600)
93,150
(75,000)
$
18,150

15000
75
200

3000
1.15
3450

# of units
Sales
VC
CM
FC

# of units
Sales
VC
CM
FC

17,000
$
$
$

60
36
24

$ 1,020,000
612,000
408,000
360,000
$
48,000

FC + Target Profit
CM %
60.0%
40.0%

FC + Target Profit
CM Per Unit

360,000
40%
360000
24

17,000
$
$
$

60
33
27

$ 1,020,000
561,000
459,000
360,000
$
99,000

55.0%
45.0%

FC + Target Profit
CM %

360,000
45%

FC + Target Profit
CM Per Unit

360,000
27

$ 900,000

450,000
40%

$ 1,125,000

15,000

450,000
24

18,750

$ 800,000

13,333

1
2
3
4

Units sold
9,000
14,000
20,000
5,000

Sales
270,000
350,000
400,000
160,000

Var. Costs
162,000
140,000
280,000
90,000

CM per unit
12
15
6
14

FC
90,000
170,000
85,000
82,000

1
2
3
4

Sales
450,000
200,000
700,000
300,000

Var. Costs
270,000
130,000
560,000
90,000

Avg. CM %
40.0%
35.0%
80.0%
70.0%

FC
115,000
60,000
470,000
225,000

NOI/NOL
18,000
40,000
35,000
(12,000)

NOI/NOL
65,000
10,000
90,000
(15,000)

Sales
VC
CM
FC
NI/NL

350000
140000
210000

450000
270000
180000
115000
65000

15

0.6

14000