Breakeven Analysis (your company name) Contribution Margin 1 Enter sale price per unit Sale price per unit 2 Enter variable costs description and per unit cost note: Data entry is required in a minimum of one row $ Variable costs per unit materials labor supplies xxxxx xxxxx Total Variable Costs 300.00 100% 60.00 50.00 20.00 Contribution margin per unit $ 130.00 43% 170.00 57% Contribution margin percentage Fixed Costs Enter fixed cost description and annual cost equip $ sal taxes adv rent xxxxx xxxxx xxxxx xxxxx xxxxx Total Fixed Costs 3 note: Data entry is required in a minimum of one row Profit Component 2,400 24,000 4,800 1,200 6,000 Data entry required $ 38,400 $ 10,000 4 Enter profit before income tax Profit before income tax Data entry optional Breakeven Analysis Formula Sales needed to cover fixed expenses + profit component Fixed costs + Profit BFIT Contribution margin Required Sales Volume Proof Sales per Month Sales per Week Sales per Day = = = = Income Statement Sales in units Sale price per unit $ Total sales Sales in units Variable cost per unit $ Total Variable costs Contribution margin/Gross Profit Fixed expenses Profit before income tax 285 300.00 $ 85,412 285 130.00 37,012 $ 48,400 38,400 $ 10,000 Breakeven Point Units Dollars 285 $ 85,412 24 $ 7,118 5 1,643 1 234 Cash Budget - Non Seasonal Business BTE 302 Simplified Cash Budget STEP # 2 STEP # 1 Enter 12 month sales in units - show variation over 12 month period MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5 MONTH 6 MONTH 7 MONTH 8 MONTH 9 Sales Per Year In Units MONTH 10 MONTH 11 MONTH 12 TOTAL Units Sold starting point data taken from breakeven analysis spreadsheet - STEP # 3 Enter breakeven data Cash Inflows must equal after unit sales by month entered Unit Sale Price Other Revenues Interest Income per unit - - - - - - - - - - - - - - - - - - - - - - - - - - per unit per unit per unit - - - - - - - - - - - - per month per month per month per month per month per month per month - - - - - - - - - - - - - - - - - - - - - - - - - - Total Inflows Cash Outflows Variable Costs Outflow 1 Outflow 2 Outflow 3 Fixed Costs Outflow 1 Outflow 2 Outflow 3 Outflow 4 Outflow 5 Outflow 6 Outflow 7 Total Cash Outflows - Total Cash outflows Cash Surplus or (Deficit) Cash Surplus (Deficit) Beginning Balance Beginning Balance Ending Balance Ending Balance Start up cash default =$2,500 - - - - - - - - - - - - 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 ending cash balance must equal profit component + start up cash of 2,500 (may be off slightly due to rounding error) Indicates data entry required Data taken from breakeven analysis spreadsheet 
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