Cost-Volume-Profit Relationships - Breakeven

Input data for green cells only

Per Unit
Amounts Breakeven An
Selling price $ 80
1,200,000
Variable costs 30
Contribution margin $ 50
1,000,000
Total fixed costs $ 300,000

800,000

Breakeven in units 6,000

Dollars
Breakeven in dollars $ 480,000 600,000

400,000
Units sold - 6,000 12,000
Total revenue - 480,000 960,000 200,000
Total variable costs - 180,000 360,000
Contribution margin - 300,000 600,000
Total fixed costs 300,000 300,000 300,000 -
Net income(loss) (300,000) - 300,000 0 6000

Units Sold

0 6,000 12,000
Total revenue 0 480,000 960,000
Total fixed costs 300,000 300,000 300,000
Total costs 300,000 480,000 660,000
 Breakeven Analysis

Total revenue
Total fixed costs
Total costs

6000 12000

Units Sold
Cost-Volume-Profit Relationships - Changes in Costs and Profit
Input data for green cells only

Current Per Proposed Per

Unit Amounts Unit Amounts
Selling price $ 50
Variable costs 30
Contribution margin $ 20 $ -

Total fixed costs $ 300,000

Target profit $ -

Current Proposed
Breakeven in units 15,000
Breakeven in dollars $ 750,000

Current Proposed
Income statement Units Sold Units Sold
Units sold 15,000
Sales revenue $ 750,000 $ -
Variable costs 450,000 -
Contribution margin 300,000 -
Fixed costs 300,000 -
Net income - -