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Back to Forms for 'Financial Statements'.


BREAK-EVEN ANALYSIS WORKSHEET

BREAK-EVEN 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 Revenues = 4000 units x $3.00 per unit      $12,000

 

Variable Expenses (cost of sales) = 4000 units x $ .50 per unit     -   $ 2,000

 

Contribution Margin                           =   $10,000

 

Fixed Overhead Expenses                       $10,000

 

Income                                        =         $    00

 

Fixed Overhead Expenses                       $10,000

 

Contribution Margin (per unit)              /   $  2.50

 

Break-even Units = $10,000 / $2.50    =    4,000 Units

 

Total Revenues = Volume x Price per Unit

 

Total Revenues = __________ units x $ _______   x   $ _______

 

Variable Expenses = Volume x Variable Cost per Unit (cost of sales)

 

Variable Expenses = _________ units x $ ______  -  $ _______

 

 

Contribution Margin                           =      $ _______

 

Fixed Overhead Expenses                  -      $ _______

 

Income                                              =      $ _______

 

Contribution Margin = Fixed Overhead Expenses       $ _______

 

Contribution Margin (per unit) = Contribution Margin / Volume (number of units)

 

Contribution Margin (per unit) = ________ / ______ = $ ______

 

Break-even Volume (units) = Fixed Overhead / Contribution Margin (per unit)

 

Break-even Volume (units) = __________ / __________ = $ ______

 



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