Breakeven Analysis Unit Contribution Margin

[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 39.20% Variable costs per
unit
Variable Costs Unit contribution
margin
Commission per unit 2.00
Direct material per unit 2.50
Shipping per unit 1.10 60.80%
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 Variable Costs Per Unit

Gross Margin 4,900.00

1.20
Fixed Costs Per Period
Administrative costs 1,200.00 2.00
Insurance 500.00
Property tax 150.00 Commission per unit
Rent 800.00 Direct material per
0.80 unit
Other fixed costs 750.00 Shipping per unit
Total Fixed Costs per period 3,400.00 Supplies per unit
Other variable costs
Net Profit (Loss) 1,500.00 per unit

1.10

Results: 2.50
Breakeven Point (units): 694
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 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00
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 3,400.00 4,160.00 4,920.00 5,680.00 6,440.00 7,200.00 7,960.00 8,720.00 9,480.00 10,240.00 11,000.00
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) (3,400.00) (2,910.00) (2,420.00) (1,930.00) (1,440.00) (950.00) (460.00) 30.00 520.00 1,010.00 1,500.00
Lower price

4
600

Page 2
Higher price

6
450

Page 3
 Breakeven Analysis Chart
13,000.00

12,000.00

11,000.00

10,000.00

9,000.00

8,000.00

7,000.00

6,000.00
Fixed costs per period
Dollars

5,000.00
Total costs
4,000.00 Total sales
Net profit (loss)
3,000.00

2,000.00

1,000.00

0.00

(1,000.00)

(2,000.00)

(3,000.00)

(4,000.00)
Column Column Column Column Column Column Column Column Column Column Column
D E F G H I J K L M N
Sales Volume (Units)
sts per period
sts
es
t (loss)