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Break Even CIA

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Jānis Stauga
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36 views2 pages

Break Even CIA

Uploaded by

Jānis Stauga
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Contribution Income Analysis

Use this spreadsheet to prepare a contribution margin income statement. The contribution margin is found by subtracting all variable costs from revenue
(sales). Shaded cells have formulascareful! After you enter your numbers check the Break-Even Chart below.

Price Per Unit


Number of Units Sold

$7.26
10000

Total Sales

$72,600

100%

Less: Variable Production Costs

$31,040

43%

Less: Variable Selling Costs

$18,480

25%

Total Variable Costs

$49,520

68%

Contribution Margin

$23,080

32%

Less: Fixed Production Costs

$13,050

18%

$4,820

7%

$17,870

25%

$1.79 Per Unit

$5,210

7%

$0.52 Per Unit

Less: Fixed Selling and Administrative Costs


Total Fixed Costs
Income Before Taxes

$4.95 Per Unit

Break-Even Analysis Chart


$100,000
$80,000
$60,000

$40,000
$20,000
$0

0 400 8001,2001,6002,0002,4002,8003,2003,6004,0004,4004,8005,2005,6006,0006,4006,8007,2007,6008,0008,4008,8009,2009,600
10,000
10,400
10,800
11,200
($20,000)

($40,000)
TFC

TVC

TC

Sales

Profit

Break-Even Point (units) = 7,743


Total Fixed Costs
Variable Cost per Unit
Sales Price per Unit

TFC = $17,870
VCU = $4.95
SPU = $7.26

Copyright, 2004, JaxWorks, All Rights Reserved.

Break-Even Point ($'s) = $56,212


Formulas:
BEP (units) = TFC/(SPU-VCU)
BEP ($'s) = BEP (units) * SPU

Izmaksas - pea bvnieki

Fix izmaksas

Maings izmaksas (uz 1 dalbnieku)


Materili

Ls

Pasniedzjs
Admin. (% no iemumiem)

200
15%
1700

200

Kop
Cena
Dalbnieku skaits

Ls

Iemumi
Izmaksas

1000
10

10,000
3700

Pea

Bezzaudjums

6,300

Prdoto vienbu skaits

Iemumi

Fix

5
10
15
20
25

5,000
10,000
15,000
20,000
25,000

1,700
1,700
1,700
1,700
1,700

Formulas:
BEP (units) = TFC/(SPU-VCU)
BEP ($'s) = BEP (units) * SPU

Ls
200

Bezzaudjums (vien.)
Bezzaudjums Ls

Maings
1,000
2,000
3,000
4,000
5,000

2.13
2125

Izmaksas kop
2,700
3,700
4,700
5,700
6,700

Pea
2,300
6,300
10,300
14,300
18,300

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