BREAKEVEN ANALYSIS Developer Express Inc.

Amounts shown in U.S. dollars

SALES
Sales price per unit $150.00
Sales volume per period (units) 1,000
Total sales $150,000.00

VARIABLE COSTS
Commission per unit $4.00
Direct material per unit $87.00
Shipping per unit $5.00
Supplies per unit $1.20
Other variable costs per unit $3.40
Variable costs per unit $100.60
Total variable costs $100,600.00

Unit contribution margin 49.40

Gross margin $49,400.00

FIXED COSTS PER PERIOD

Administrative costs $15,000.00
Insurance $12,000.00
Property tax $1,800.00
Rent $8,000.00
Other fixed costs $750.00
Total fixed costs per period $37,550.00
Net profit (loss) $11,850.00

Results breakeven point (units): 760.12

SALES VOLUME ANALYSIS:

Sales volume per period (units) 0 100 200 300 400 500 600 700 800 900 1,000
Sales price per unit $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00
Fixed costs per period $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00 $37,550.00
Variable costs $0.00 $10,060.00 $20,120.00 $30,180.00 $40,240.00 $50,300.00 $60,360.00 $70,420.00 $80,480.00 $90,540.00 $100,600.00
Total costs $37,550.00 $47,610.00 $57,670.00 $67,730.00 $77,790.00 $87,850.00 $97,910.00 $107,970.00 $118,030.00 $128,090.00 $138,150.00
Total sales $0.00 $15,000.00 $30,000.00 $45,000.00 $60,000.00 $75,000.00 $90,000.00 $105,000.00 $120,000.00 $135,000.00 $150,000.00
Net profit (loss) ($37,550.00) ($32,610.00) ($27,670.00) ($22,730.00) ($17,790.00) ($12,850.00) ($7,910.00) ($2,970.00) $1,970.00 $6,910.00 $11,850.00