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BREAKEVEN ANALYSIS

Sunday Funday Bingo


AMOUNTS SHOWN IN U.S. DOLLARS
REVENUE Breakeven Analysis Chart
PROGRAM PRICE + $3 AVG FOOD SALE $28.00
$3,500.00
# PARTICIPANTS 100
$3,000.00
SPONSORS
TOTAL REVENUE $2,800.00 $2,500.00
$2,000.00
VARIABLE COSTS $1,500.00

Dollars
BINGO BOARDS $4.00 $1,000.00
PAINT DAUBERS $1.00
$500.00
WRIST BANDS $1.00
$0.00
VARIABLE COSTS PER PARTICIPANT $6.00 0 10 20 30 40 50 60 70 80 90 100
TOTAL VARIABLE COSTS $600.00 ($500.00)
($1,000.00)
PARTICIPANT CONTRIBUTION MARGIN 22.00 ($1,500.00)
GROSS MARGIN $2,200.00
# participants

FIXED COSTS PER PERIOD FIXED COSTS PER PROGRAM TOTAL COSTS TOTAL REVENUE NET PROFIT (LOSS)
FACILITY RENTAL ($37.50 / hr x 2 hrs) $75.00 Variable Costs per Participant Participant Contribution Margin
ANNOUNCER ($10 / hr x 2 hrs) $20.00
PRIZES $300.00
BAR INVENTORY $700.00
BINGO BOARDS
BAR EMPLOYEES ($30 / hr x 2 hrs) $60.00 $1.00 ; 6.00 ; VARIABLE COSTS PER
TOTAL FIXED COSTS PER PERIOD $1,155.00 16.67% 21.43% PARTICIPANT
$1.00 ;
16.67% PAINT DAUBERS
TOTAL COSTS $1,755.00 $4.00 ;
66.67% 22.00 ;
NET PROFIT (LOSS) $1,045.00 78.57%
PARTICIPANT
CONTRIBUTION MARGIN
WRIST BANDS
RESULTS
BREAKEVEN POINT (UNITS): 52.50

SALES VOLUME ANALYSIS:


# OF PARTICIPANTS 0 10 20 30 40 50 60 70 80 90 100
PRICE PER PARTICIPANT $28.00 $28.00 $28.00 $28.00 $28.00 $28.00 $28.00 $28.00 $28.00 $28.00 $28.00
SPONSORS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
FIXED COSTS PER PROGRAM $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00 $1,155.00
VARIABLE COSTS $0.00 $60.00 $120.00 $180.00 $240.00 $300.00 $360.00 $420.00 $480.00 $540.00 $600.00
TOTAL COSTS $1,155.00 $1,215.00 $1,275.00 $1,335.00 $1,395.00 $1,455.00 $1,515.00 $1,575.00 $1,635.00 $1,695.00 $1,755.00
TOTAL REVENUE $0.00 $280.00 $560.00 $840.00 $1,120.00 $1,400.00 $1,680.00 $1,960.00 $2,240.00 $2,520.00 $2,800.00
NET PROFIT (LOSS) ($1,155.00) ($935.00) ($715.00) ($495.00) ($275.00) ($55.00) $165.00 $385.00 $605.00 $825.00 $1,045.00