Sheet1

Costing Sheet
Date Name Quantity Rate Amount Cost-Volume-Profit Spreadsheet
Direct Materials Unit Variable Cost
4 oz grnd 0.25 $1.80 $0.45 Total Fixed Cost
1 oz oatmeal $0.00 Price
h. burger bun $0.00 Volume 600
chz slice $0.00 Profit $0.00
¼ oz onions $0.00 Break-even point #DIV/0!
Total Materials $0.45 Contribution Margin #DIV/0!
Direct Labor Profit % #DIV/0!
Cook 0.03 $10.00 $0.30 Revenue $0.00
Cashier 0.03 $10.00 $0.30
Meat prep $0.00
Veggie prep $0.00
$0.00
Total Labor $0.60
Unit Variable Cost $1.05
Manufacturing Overhead
$0.00
$0.00
$0.00
$0.00 Cost-Volume-Profit analysis tips: Contribution margin should n
$0.00 a healthy profit margin between 5% and 20%. You can expect
Total Overhead $0.00 a day (Customers, not units. Units may be higher.). It is better
Total Cost $1.05 manufacturing overhead… Some businesses include down tim
Price $2.00
Total Variable Cost $1.05
% 52.50%
Unit Contribution Mar $0.95
% 47.50%
Unit Profit $0.95
% 47.50%

Page 1
 Sheet1

Fixed Cost Worksheet

Name Amount Rate Amount
Labor 1 12 10 $120.00
Labor2 12 10 $120.00
Labor3 12 5 $60.00
Labor4
Labor5
Rent $60.00
Electric $60.00
Water

$420.00

ps: Contribution margin should not exceed 50%. Go for

en 5% and 20%. You can expect about 300 customers
Units may be higher.). It is better to labor as
ome businesses include down time…

Page 2