Profit-Volume Analysis Worksheet

Enter your inputs into the colored cells: Break-Even Analysis Forecast
Revenues Volume in Units
Unit Sales Price 1,500.00 Total Sales
Low Unit Volume Tested 150
High Unit Volume Tested 300 Variable Costs
Direct Labor
Variable Costs Direct Material
Vary-with-Unit Costs Factory Overhead
Direct Labor 75.00 Other Vary-with-Unit Costs
Direct Material 40.00 Sales Commissions
Factory Overhead 400.00 Sales Tax
Other Vary-with-Unit Costs 40.00 Other Vary-with-Revenue Costs
Vary-with-Revenue Costs Total Variable Costs
Sales Commissions 5.00% Contribution Margin
Sales Tax (VAT) 10.00%
Other Vary-with-Revenue Costs 1.50% Fixed Costs
Profit Before Vary-with-Profit Costs
Fixed Costs 150,000

Vary-with-Profit Costs
State Income Tax 10.00%
Corporate Income Tax 20.00%
Other Vary-with-Profit Costs 5.00%

Profit Volume Forecast

Volume in Units 150 180 210
Total Sales 225,000 270,000 315,000

Variable Costs
Direct Labor (11,250) (13,500) (15,750)
Direct Material (6,000) (7,200) (8,400)
Factory Overhead (60,000) (72,000) (84,000)
Other Vary-with-Unit Costs (6,000) (7,200) (8,400)
Sales Commissions (11,250) (13,500) (15,750)
Sales Tax (22,500) (27,000) (31,500)
Other Vary-with-Revenue Costs (3,375) (4,050) (4,725)
Total Variable Costs (120,375) (144,450) (168,525)
Contribution Margin 104,625 125,550 146,475

Fixed Costs (150,000) (150,000) (150,000)

Contribution Margin - Fixed Costs (45,375) (24,450) (3,525)

Vary-with-Profit Costs
State Income Tax 4,538 2,445 353
Corporate Income Tax 9,075 4,890 705
Other Vary-with-Profit Costs 2,269 1,223 176
Total Vary-with-Profit Costs 15,881 8,558 1,234
Profits (29,494) (15,893) (2,291)

Common Size Profit Volume Forecast

Volume in Units 150 180 210
Total Sales 100.00% 100.00% 100.00%

Variable Costs
Direct Labor (0) (0) (0)
 Direct Material (0) (0) (0)
Factory Overhead (0) (0) (0)
Other Vary-with-Unit Costs (0) (0) (0)
Sales Commissions (0) (0) (0)
Sales Tax (0) (0) (0)
Other Vary-with-Revenue Costs (0) (0) (0)
Total Variable Costs -53.50% -53.50% -53.50%
Contribution Margin 46.50% 46.50% 46.50%

Fixed Costs (1) (1) (0)

Contribution Margin - Fixed Costs -20.17% -9.06% -1.12%

Vary-with-Profit Costs
State Income Tax 0 0 0
Federal Income Tax 0 0 0
Other Vary-with-Profit Costs 0 0 0
Total Vary-with-Profit Costs 7.06% 3.17% 0.39%
Profits -13.11% -5.89% -0.73%

Profit Volume Area Chart Data

Volumes in Units 150 180 210
Fixed Costs 150,000 150,000 150,000
Variable Costs 120,375 144,450 168,525
Costs Varying with Profits (15,881) (8,558) (1,234)
Profit (29,494) (15,893) (2,291)
Break-Even Analysis Line Chart Data
Volumes in Units 150 180 210
Total Fixed Costs 150,000 150,000 150,000
Total Variable Costs 254,494 285,893 317,291
Total Sales 225,000 270,000 315,000
 (USD)
eak-Even Analysis Forecast
ume in Units 215
322,500

(16,125)
rect Material (8,600)
actory Overhead (86,000)
her Vary-with-Unit Costs (8,600)
ales Commissions (16,125)
(32,250)
her Vary-with-Revenue Costs (4,838)
al Variable Costs (172,538)
ntribution Margin 149,963

(150,000)
fit Before Vary-with-Profit Costs (38)

240 270 300

360,000 405,000 450,000

(18,000) (20,250) (22,500)

(9,600) (10,800) (12,000)
(96,000) (108,000) (120,000)
(9,600) (10,800) (12,000)
(18,000) (20,250) (22,500)
(36,000) (40,500) (45,000)
(5,400) (6,075) (6,750)
(192,600) (216,675) (240,750)
167,400 188,325 209,250

(150,000) (150,000) (150,000)

17,400 38,325 59,250

(1,740) (3,833) (5,925)

(3,480) (7,665) (11,850)
(870) (1,916) (2,963)
(6,090) (13,414) (20,738)
11,310 24,911 38,513

240 270 300

100.00% 100.00% 100.00%

(0) (0) (0)

 (0) (0) (0)
(0) (0) (0)
(0) (0) (0)
(0) (0) (0)
(0) (0) (0)
(0) (0) (0)
-53.50% -53.50% -53.50%
46.50% 46.50% 46.50%

(0) (0) (0)

4.83% 9.46% 13.17%

(0) (0) (0)

(0) (0) (0)
(0) (0) (0)
-1.69% -3.31% -4.61%
3.14% 6.15% 8.56%

240 270 300

150,000 150,000 150,000
192,600 216,675 240,750
6,090 13,414 20,738
11,310 24,911 38,513

240 270 300

150,000 150,000 150,000
348,690 380,089 411,488
360,000 405,000 450,000
475,000
450,000
425,000
400,000
375,000
350,000
325,000
300,000
275,000
Profit
250,000
Costs Varying with
225,000 Profits
200,000 Variable Costs
175,000 Fixed Costs
150,000 Volumes in Units
125,000
100,000
75,000
50,000
25,000
0
(25,000)
(50,000)
Column B Column C Column D Column E Column F Column G
arying with

Costs
osts
in Units
450,000
425,000
400,000
375,000
350,000
325,000
300,000
275,000
250,000
Total Fixed Costs
225,000
Total Variable Costs
200,000 Total Sales
175,000
150,000
125,000
100,000
75,000
50,000
25,000
0
150 180 210 240 270 300
Costs
e Costs