Break Even
Break Even
Units Sold 500 Units Sold 500 Units Sold 1000 Units Sold
Revenue 1500 Revenue 2000 Revenue 3000 Revenue
Cost per Un 2 Cost per Un 2 Cost per Un 2 Cost per Un
V.C 1000 V.C 1000 V.C 2000 V.C
F.C 1000 F.C 1000 F.C 1000 F.C
Profit -500 Profit 0 Profit 0 Profit
SP 4 SP 3 SP
Units Sold 500 Units Sold 1000 Units Sold
Revenue 2000 Revenue 3000 Revenue
Cost per Un 2 Cost per Un 2 Cost per Un
V.C 1000 V.C 2000 V.C
F.C 1000 F.C 1000 F.C
Profit 0 Profit 0 Profit
3
500
1500
2
1000
500
0
3 SP 3
500 Units Sold 500
1500 Revenue 1500
2 Cost per Un 2
1000 V.C 1000
1000 F.C 1000
-500 Profit -500
Fixed costs 250000
V.C per uni 40 units sold 0 1000 2000 3000 4000
S.P 120 FC 250000 250000 250000 250000 250000
VC 0 40000 80000 120000 160000
BEP 3125 TC 250000 290000 330000 370000 410000
Revenue 0 120000 240000 360000 480000
Profit -250000 -170000 -90000 -10000 70000 600000
500000
400000
300000
200000
100000
0
0
BC
600000
500000
units sold
400000 FC
VC
300000 TC
Revenue
200000
100000
0
0 1000 2000 3000 4000