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Break-Even Analysis

The document provides a break-even analysis for Chic Café's first fiscal year. It lists the café's total sales of $586,478 and costs including cost of sales of $498,506 for food and $87,972 for beverages. Operating expenses included variable costs of $226,499 for salaries and wages and $39,880 for direct operating expenses. Fixed costs totaled $89,235 and included rent, interest, taxes, and depreciation. The break-even point was calculated as $151,832 based on total fixed costs of $89,235 divided by 1 minus the percentage of total variable costs of $931,165.

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45 views

Break-Even Analysis

The document provides a break-even analysis for Chic Café's first fiscal year. It lists the café's total sales of $586,478 and costs including cost of sales of $498,506 for food and $87,972 for beverages. Operating expenses included variable costs of $226,499 for salaries and wages and $39,880 for direct operating expenses. Fixed costs totaled $89,235 and included rent, interest, taxes, and depreciation. The break-even point was calculated as $151,832 based on total fixed costs of $89,235 divided by 1 minus the percentage of total variable costs of $931,165.

Uploaded by

api-246082792
Copyright
© © All Rights Reserved
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Chic Caf

Break-Even Analysis
First Fiscal Year
Total Sales
Cost of Sales
Food
Beverage
Operating Expenses
Salaries & Wages
Employee Benefits
Direct Operating Expenses
Music and Entertainment
Marketing
Utilities
Repairs & Maintenance
General & Administrative Expenses
Rent and Other Occupation Costs
Interest
Income Tax
Depreciation

Total
586,478

$
$

498,506
87,972

$
$

Variable
498,506
87,972

$
$
$
$
$
$
$
$
$
$
$
$

226,499
17,008
39,880
4,105
13,209
10,557
9,970
23,459
31,174
5,865
41,053
11,143

$
$
$
$
$
$
$
$

226,499
17,008
39,880
4,105
13,209
10,557
9,970
23,459

Fixed

$
$
$
$

31,174
5,865
41,053
11,143

Total
Fixed
Costs
$
89,235
Break-Even Point = (Fixed Costs)/(1-Variable Cost%) =

$ (151,832)

Total
Variable
Costs
$ 931,165

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