# Breakeven Analysis. Breakeven for Services.

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3 Monthly fixed expenses = \$5,000. Average repair charge = \$200. Breakeven repair calls = \$5,000. \$200 = 25 repair calls Here is another example with a billable hourly rate. Is this is feasible? Monthly fixed expenses = \$5,000. Hourly rate = \$60. Breakeven billable hours = \$5,000 \$60 = 83 billable hours Breakeven for Retail/Manufacturing. The basic formula for breakeven takes the total of your fixed expenses and divides that number by either your gross profit or gross profit margin. If you use the gross profit dollar value, your breakeven will give you the number of units you must sell to breakeven. If you use the gross profit margin or percentage, the answer will yield the total dollar value of sales you must achieve. Selling price is the price the business charges customers for one (1) product. A variable cost is the cost incurred to manufacture or resell one product. (example, direct materials, direct labor). Gross profit is the amount left from the selling price of one (1) unit after variable costs are deducted. Gross profit margin is the gross profit as a percentage of sales figured by dividing the variable cost by the sale price. Sales price \$ % - Variable costs -\$ % Gross Profit \$ % Gross Profit Margin (\$16.45 \$29.95) = 55.0% A fixed expense is any business expense paid regardless of the number of products made or sold (examples: rent, insurance, loan, advertising).

4 Rent \$1,500. Phone 200. Utilities 300. Loan 1,200. Other 1,800. \$5,000. The formulas for breakeven in a retail or manufacturing business have to take into account the direct cost of products or variable costs. The formulas and examples to determine sales either by number of units sold or by dollar sales are below. Again ask yourself if and when the result is feasible. Unit sales: Monthly Fixed Expenses (\$) Gross Profit (Selling Price - Variable Cost) (\$) Monthly fixed expenses = \$5,000 Gross Profit (price variable costs) = (\$ ) = \$16.45 Breakeven units = \$5,000 \$16.45 = 304 products Dollar sales: Monthly Fixed Expenses (\$) Gross profit margin (%) Monthly fixed expenses = \$5,000 Gross Profit Margin (gross profit sales price) = (\$16.45 \$29.95) = 55.0% Breakeven sales = \$5, = \$9,091 Paying Yourself. Don t forget to account for income for yourself. The amount you d like to earn each month can be included in or added to the fixed expense amount to reevaluate your breakeven point either in units or dollar sales. Using the same example above, you need to bring in \$14,545 in sales to cover a \$3,000 monthly income, or reach a \$5,454 increase in sales. When will this be feasible?

7 Estimate number of clients per month 30 Average fee per client x \$65. Compute total monthly sales = \$1,950. The number of successful clients is the variable number that needs to be justified from reliable sources. Retail Example Average customer sale \$20. Average number of buying customers per day x 35 Compute average daily sales \$700. Times the number of days open per month 25 x Therefore, monthly revenue = \$17,500. The average customer sale may be available from a trade association. The average number of customers per day is the variable that needs to be justified from reliable sources. Restaurant Example Number of seats 45 Number of seat turns at dinner x 2 Average dinner check x \$22. Daily revenue \$1,980. Times the number of days open per month x 25 Therefore, monthly revenue = \$49,500. The number of seat turns is the variable which you can verify from others in the business or through the national restaurant trade association. Sales Trend Example Annual sales \$81,900.

8 Month Typical Sales Trend Monthly Sales January 6% \$4,914 February 7% \$5,733 March 7% \$5,733 April 9% \$7,371 Using annual sales, apply monthly seasonal sales trend. A trade association is an excellent source for this information.

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