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) = __________ / __________ = $ ______
