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Breakeven Analysis Worksheet
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Description
Breakeven Analysis Worksheet For the Month of Total Expenses = Total Revenues Fixed Overhead Expenses + Variable Expenses (cost of sales ) + Total Revenues Fixed Overhead Expenses = Contribution Margin Total Revenues = Volume x Price per Unit Variable Expenses = Volume x Variable Cost per Unit Example: Total revenue = 2000 units x $5.00 per unit Variable Expenses (cost of sales) = 2000 units x .25¢ Contribution Margin Fixed Overhead Expenses Income Fixed Overhead Expenses Contribution Margin (per unit) Break Even = $500 ÷ $3.00 Total Revenues = Volume x Price per Unit Total Revenues = units x Variable Expenses = Volume x Variable Cost per Unit (cost of sales) Variable Expenses units x Contribution Margin -= -= -= $ 10,000 $ $ $ $ $ $ 500 9,500 500 9,000 500 3 167 units x -- = Fixed Overhead Expenses Income -- = Contribution Margin = Fixed Overhead Expenses Contribution Margin (per unit) Contribution Margin (per unit) - = Contribution Margin. Volume (number of units) ÷ = Breakeven Volume (units = Fixed Overhead . Contribution Margin (per unit) Breakeven Volume ( units) = ÷ = <BRKEVEN.FT2> American LegalNet, Inc. www.FormsWorkFlow.com 2001 © American LegalNet, Inc.
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