Break-Even worksheet

1. Break-even units (rounded up): 900

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$28.00}-\mathrm{\$18.00}$$=\mathrm{\$10.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$9,000.00}}{\mathrm{\$10.00}}$$=900$

3. That's already a whole number of units

   $900$$=900$

4. Multiply the break-even units by the price to get the sales in dollars

   $900\times \mathrm{\$28.00}$$=\mathrm{\$25,200.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$10.00}}{\mathrm{\$28.00}}\times 100$$=\mathrm{35.7143\%}$

2. Break-even units (rounded up): 760

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$20.00}-\mathrm{\$10.00}$$=\mathrm{\$10.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$7,600.00}}{\mathrm{\$10.00}}$$=760$

3. That's already a whole number of units

   $760$$=760$

4. Multiply the break-even units by the price to get the sales in dollars

   $760\times \mathrm{\$20.00}$$=\mathrm{\$15,200.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$10.00}}{\mathrm{\$20.00}}\times 100$$=\mathrm{50\%}$

3. Break-even units (rounded up): 896

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$30.00}-\mathrm{\$18.00}$$=\mathrm{\$12.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$10,750.00}}{\mathrm{\$12.00}}$$=895.8333$

3. You can't sell part of a unit, so round up to the next whole unit

   $895.8333\to 896$

4. Multiply the break-even units by the price to get the sales in dollars

   $895.8333\times \mathrm{\$30.00}$$=\mathrm{\$26,875.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$12.00}}{\mathrm{\$30.00}}\times 100$$=\mathrm{40\%}$

4. Break-even units (rounded up): 1,125

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$20.00}-\mathrm{\$12.00}$$=\mathrm{\$8.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$9,000.00}}{\mathrm{\$8.00}}$$=\mathrm{1,125}$

3. That's already a whole number of units

   $\mathrm{1,125}$$=\mathrm{1,125}$

4. Multiply the break-even units by the price to get the sales in dollars

   $\mathrm{1,125}\times \mathrm{\$20.00}$$=\mathrm{\$22,500.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$8.00}}{\mathrm{\$20.00}}\times 100$$=\mathrm{40\%}$

5. Break-even units (rounded up): 5,500

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$24.00}-\mathrm{\$22.00}$$=\mathrm{\$2.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$11,000.00}}{\mathrm{\$2.00}}$$=\mathrm{5,500}$

3. That's already a whole number of units

   $\mathrm{5,500}$$=\mathrm{5,500}$

4. Multiply the break-even units by the price to get the sales in dollars

   $\mathrm{5,500}\times \mathrm{\$24.00}$$=\mathrm{\$132,000.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$2.00}}{\mathrm{\$24.00}}\times 100$$=\mathrm{8.3333\%}$

6. Break-even units (rounded up): 829

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$30.00}-\mathrm{\$16.00}$$=\mathrm{\$14.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$11,600.00}}{\mathrm{\$14.00}}$$=828.5714$

3. You can't sell part of a unit, so round up to the next whole unit

   $828.5714\to 829$

4. Multiply the break-even units by the price to get the sales in dollars

   $828.5714\times \mathrm{\$30.00}$$=\mathrm{\$24,857.14}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$14.00}}{\mathrm{\$30.00}}\times 100$$=\mathrm{46.6667\%}$

7. Break-even units (rounded up): 3,063

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$20.00}-\mathrm{\$16.00}$$=\mathrm{\$4.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$12,250.00}}{\mathrm{\$4.00}}$$=\mathrm{3,062.5}$

3. You can't sell part of a unit, so round up to the next whole unit

   $\mathrm{3,062.5}\to \mathrm{3,063}$

4. Multiply the break-even units by the price to get the sales in dollars

   $\mathrm{3,062.5}\times \mathrm{\$20.00}$$=\mathrm{\$61,250.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$4.00}}{\mathrm{\$20.00}}\times 100$$=\mathrm{20\%}$

8. Break-even units (rounded up): 1,175

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$25.00}-\mathrm{\$15.00}$$=\mathrm{\$10.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$11,750.00}}{\mathrm{\$10.00}}$$=\mathrm{1,175}$

3. That's already a whole number of units

   $\mathrm{1,175}$$=\mathrm{1,175}$

4. Multiply the break-even units by the price to get the sales in dollars

   $\mathrm{1,175}\times \mathrm{\$25.00}$$=\mathrm{\$29,375.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$10.00}}{\mathrm{\$25.00}}\times 100$$=\mathrm{40\%}$

9. Break-even units (rounded up): 650

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$24.00}-\mathrm{\$14.00}$$=\mathrm{\$10.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$6,500.00}}{\mathrm{\$10.00}}$$=650$

3. That's already a whole number of units

   $650$$=650$

4. Multiply the break-even units by the price to get the sales in dollars

   $650\times \mathrm{\$24.00}$$=\mathrm{\$15,600.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$10.00}}{\mathrm{\$24.00}}\times 100$$=\mathrm{41.6667\%}$

10. Break-even units (rounded up): 1,125

1. Find what each sale leaves over to pay fixed costs: the price minus the variable cost

   $\mathrm{\$24.00}-\mathrm{\$14.00}$$=\mathrm{\$10.00}$

2. Divide the fixed costs by that amount to see how many sales it takes to cover them

   $\frac{\mathrm{\$11,250.00}}{\mathrm{\$10.00}}$$=\mathrm{1,125}$

3. That's already a whole number of units

   $\mathrm{1,125}$$=\mathrm{1,125}$

4. Multiply the break-even units by the price to get the sales in dollars

   $\mathrm{1,125}\times \mathrm{\$24.00}$$=\mathrm{\$27,000.00}$

5. Find the contribution margin ratio: the share of each sale's price left after variable costs

   $\frac{\mathrm{\$10.00}}{\mathrm{\$24.00}}\times 100$$=\mathrm{41.6667\%}$