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Breakeven Analysisd.light Products

Amounts shown in FJ dollars (Yearly)

Sales $$Sales price per unit Qty Unit Cost

S250 1,000 95.00

S10 750 35.00

S1 750 25.00

Sales volume per period (units) 2,500

Total Sales

Variable Costs $$Supplier cost for S250 1,000 65.7

Supplier cost for S10 750 22.7

Supplier cost for S10 750 18.55Other variable costs per unit 0.25

Total Variable Costs

Contribution Margin

Fixed Costs Per Period $$Administrative costs

Insurance

Rent

Marketing Expenses

Other fixed costs

Total Fixed Costs per period

Net Profit (Loss)

Total Break Even $$ 104,007.02$

Break Even in Units

s250 743

s10 557

s10 557

item Y1 forecast demand Selling Price Variable CostTotal Variable

Cost

s250 1,000 95.00 65.95 65,950.00

Break Even Results:

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s10 750 35.00 22.95 17,212.50

s1 750 25.00 18.80 14,100.00

97,262.50

s250 S10 S1 Total Sales

Jan 1,900.00$ 175.00$ 125.00$ 2,200.00$Feb 2,850.00$ 350.00$ 250.00$ 3,450.00$

March 3,800.00$ 700.00$ 500.00$ 5,000.00$

April 4,750.00$ 1,400.00$ 1,000.00$ 7,150.00$

May 5,700.00$ 1,750.00$ 1,250.00$ 8,700.00$

June 6,650.00$ 2,100.00$ 1,500.00$ 10,250.00$

July 7,600.00$ 2,450.00$ 1,750.00$ 11,800.00$

August 8,550.00$ 2,800.00$ 2,000.00$ 13,350.00$

September 10,450.00$ 3,150.00$ 2,250.00$ 15,850.00$

October 11,875.00$ 3,500.00$ 2,500.00$ 17,875.00$

November 14,250.00$ 3,850.00$ 2,750.00$ 20,850.00$

December 16,625.00$ 4,025.00$ 2,875.00$ 23,525.00$

95,000.00$ 26,250.00$ 18,750.00$ 140,000.00$

Sales Forecast Breakdown

Jan Feb March April May

Sale 2200 5650 10650 17800 2650

Total Cost $4,173.58 $9,215.42 $15,334.25 $22,947.58 $31,63

Fixed Cost $2,645.83 $2,645.83 $2,645.83 $2,645.83 $2,645.

Variable Cost $1,527.75 $2,396.00 $3,473.00 $4,967.50 $6,044.

0

20000

40000

60000

80000

100000

120000

140000

160000

FJ$$

Bre

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$$Total Cost

95000

26250

18750

140,000.00

$$65700

17025

13913625

97,263

42,738

$$2,000

1,250

2,000

25,000

1,500

31,750.00

10,987.50

Total Costs (V/P) 1-(V/P)Y1 forecast

Sale $$% of sale

97,700.00 0.69 0.31 $95,000.00 0.68

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48,962.50 0.66 0.34 $26,250.00 0.19

45,850.00 0.75 0.25 $18,750.00 0.13

$140,000.00 1.00

Expenses Forecast Brea

Cumalative Sales s250 S10 S1

2200 Jan 1,319.00$ 114.75$ 94.00$5650 Feb 1,978.50$ 229.50$ 188.00$

10650 March 2,638.00$ 459.00$ 376.00$

17800 April 3,297.50$ 918.00$ 752.00$

26500 May 3,957.00$ 1,147.50$ 940.00$

36750 June 4,616.50$ 1,377.00$ 1,128.00$

48550 July 5,276.00$ 1,606.50$ 1,316.00$

61900 August 5,935.50$ 1,836.00$ 1,504.00$

77750 September 7,254.50$ 2,065.50$ 1,692.00$

95625 October 8,243.75$ 2,295.00$ 1,880.00$

116475 November 9,892.50$ 2,524.50$ 2,068.00$

140000 December 11,541.25$ 2,639.25$ 2,162.00$

65,950.00$ 17,212.50$ 14,100.00$

June July August September October Novem

0 36750 48550 61900 77750 95625 1164

.92 $41,405.25 $52,249.58 $64,170.92 $77,828.75 $92,893.33 $110,02

.83 $2,645.83 $2,645.83 $2,645.83 $2,645.83 $2,645.83 $2,645

.50 $7,121.50 $8,198.50 $9,275.50 $11,012.00 $12,418.75 $14,48

ak Even Analysis

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weighted Contribution

0.21

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0.06

0.03

0.31

kdown

Total Variable Costs Fixed Cost Total cost Cumalative costs

1,527.75$ 2,645.83$ 4,173.58$ 4,173.58$2,396.00$ 2,645.83$ 5,041.83$ 9,215.42$

3,473.00$ 2,645.83$ 6,118.83$ 15,334.25$

4,967.50$ 2,645.83$ 7,613.33$ 22,947.58$

6,044.50$ 2,645.83$ 8,690.33$ 31,637.92$

7,121.50$ 2,645.83$ 9,767.33$ 41,405.25$

8,198.50$ 2,645.83$ 10,844.33$ 52,249.58$

9,275.50$ 2,645.83$ 11,921.33$ 64,170.92$

11,012.00$ 2,645.83$ 13,657.83$ 77,828.75$

12,418.75$ 2,645.83$ 15,064.58$ 92,893.33$

14,485.00$ 2,645.83$ 17,130.83$ 110,024.17$

16,342.50$ 2,645.83$ 18,988.33$ 129,012.50$

97,262.50$ 31,750.00$ 129,012.50$

ber December

75 140000

4.17 $129,012.50

.83 $2,645.83

.00 $16,342.50

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Breakeven Analysis Monthly

Monthly units break-even

s250 62

s10 46

s10 46

Monthly sales breakeven 8,667

Assumption

Average per-unit revenue 5.75

Average per-unit variable cost 3.9

Estimated monthly fixed cost 4883

PROFIT AND LOSS STATEMENT Year 2012 Year 2013 Year 2014

SALES $140,000 $154,000 $169,400

Less Cost of Goods Sold:

97,263 51,000 51,000

GROSS PROFIT 42,738 103,000 118,400

Less Operating/Admin/Finance Expenses:

Administrative costs 2,000 2,000 2,000

Insurance 1,250 1,250 1,250

Rent 2,000 2,000 2,000

Marketing Expenses 25,000 17,000 10,500

Other fixed costs 1,500 1,500 1,500

Total Expenses 31,750 23,750 17,250

OPERATING PROFIT 10,988 79,250 101,150

Less Tax 3,296 23,775 30,345

NET PROFIT 7,691 55,475 70,805

Marketing Expense budget 2010 2011 2012

$ $ $

Website 5,000 2,000 1,000

Advertising 15,000 10,000 6,000

Printed Materials 5,000 5,000 3,500

Total Marketing and Sales expenses 25,000 17,000 10,500

Percentage of sales 17.86% 11.04% 6.20%

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Sale Projection Year 2012 Year 2013 Year 2014

SALES 140,000.00$ 154,000.00$ 169,400.00$

Expenses Projection Year 2012 Year 2013 Year 2014

Administrative costs 2,000.00$ 2,000.00$ 2,000.00$

Insurance 1,250.00$ 1,250.00$ 1,250.00$Rent 2,000.00$ 2,000.00$ 2,000.00$

Marketing Expenses 25,000.00$ 17,000.00$ 10,500.00$

Other fixed costs 1,500.00$ 1,500.00$ 1,500.00$

Total Expenses 31,750.00$ 23,750.00$ 17,250.00$