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d.light Products
Amounts shown in FJ dollars (Yearly)
Sales
$$
Sales price per unit
S250
S10
S1
Sales volume per period (units)
Total Sales
Qty
Unit Cost
1,000
750
750
2,500
Variable Costs
95.00
35.00
25.00
$$
Supplier cost for S250
Supplier cost for S10
Supplier cost for S10
Other variable costs per unit
Total Variable Costs
65.7
22.7
1,000
750
750
18.55
0.25
Contribution Margin
$$
Administrative costs
Insurance
Rent
Marketing Expenses
Other fixed costs
Total Fixed Costs per period
Net Profit (Loss)
item
s250
104,007.02
743
557
557
Y1 forecast demand
Selling Price
Variable Cost
1,000
95.00
65.95
Total Variable
Cost
65,950.00
s10
s1
750
750
Jan
Feb
March
April
May
June
July
August
September
October
November
December
35.00
25.00
$
$
$
$
$
$
$
$
$
$
$
$
$
22.95
18.80
$
$
$
$
$
$
$
$
$
$
$
$
$
17,212.50
14,100.00
97,262.50
S1
125.00
250.00
500.00
1,000.00
1,250.00
1,500.00
1,750.00
2,000.00
2,250.00
2,500.00
2,750.00
2,875.00
18,750.00
$
$
$
$
$
$
$
$
$
$
$
$
$
Total Sales
2,200.00
3,450.00
5,000.00
7,150.00
8,700.00
10,250.00
11,800.00
13,350.00
15,850.00
17,875.00
20,850.00
23,525.00
140,000.00
Break Even An
160000
140000
120000
FJ$$
100000
80000
60000
40000
20000
0
Jan
Feb
March
April
May
2200
5650
10650
17800
26500
Total Cost
$4,173.58
$9,215.42
$15,334.25
$22,947.58
$31,637.92
Fixed Cost
$2,645.83
$2,645.83
$2,645.83
$2,645.83
$2,645.83
Variable Cost
$1,527.75
$2,396.00
$3,473.00
$4,967.50
$6,044.50
Sale
Variable Cost
$1,527.75
$2,396.00
$3,473.00
$4,967.50
$6,044.50
$$
Total Cost
95000
26250
18750
140,000.00
$$
65700
17025
13913
625
97,263
42,738
$$
2,000
1,250
2,000
25,000
1,500
31,750.00
10,987.50
Total Costs
(V/P)
1-(V/P)
97,700.00
0.69
0.31
Y1 forecast
Sale $$
$95,000.00
% of sale
0.68
48,962.50
45,850.00
Cumalative Sales
2200
5650
10650
17800
26500
36750
48550
61900
77750
95625
116475
140000
0.66
0.75
Jan
Feb
March
April
May
June
July
August
September
October
November
December
0.34
0.25
$
$
$
$
$
$
$
$
$
$
$
$
$
$26,250.00
$18,750.00
$140,000.00
s250
1,319.00
1,978.50
2,638.00
3,297.50
3,957.00
4,616.50
5,276.00
5,935.50
7,254.50
8,243.75
9,892.50
11,541.25
65,950.00
$
$
$
$
$
$
$
$
$
$
$
$
$
0.19
0.13
1.00
May
June
July
August
September
October
November
26500
36750
48550
61900
77750
95625
116475
$31,637.92
$41,405.25
$52,249.58
$64,170.92
$77,828.75
$92,893.33
$110,024.17
$2,645.83
$2,645.83
$2,645.83
$2,645.83
$2,645.83
$2,645.83
$2,645.83
$6,044.50
$7,121.50
$8,198.50
$9,275.50
$11,012.00
$12,418.75
$14,485.00
$6,044.50
$7,121.50
$8,198.50
$9,275.50
$11,012.00
$12,418.75
$14,485.00
weighted Contribution
0.21
0.06
0.03
0.31
recast Breakdown
Total Variable Costs
$
1,527.75
$
2,396.00
$
3,473.00
$
4,967.50
$
6,044.50
$
7,121.50
$
8,198.50
$
9,275.50
$
11,012.00
$
12,418.75
$
14,485.00
$
16,342.50
$
97,262.50
November
December
116475
140000
$110,024.17
$129,012.50
$2,645.83
$2,645.83
$14,485.00
$16,342.50
Fixed Cost
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 2,645.83
$ 31,750.00
$
$
$
$
$
$
$
$
$
$
$
$
$
Total cost
4,173.58
5,041.83
6,118.83
7,613.33
8,690.33
9,767.33
10,844.33
11,921.33
13,657.83
15,064.58
17,130.83
18,988.33
129,012.50
Cumalative costs
$
4,173.58
$
9,215.42
$
15,334.25
$
22,947.58
$
31,637.92
$
41,405.25
$
52,249.58
$
64,170.92
$
77,828.75
$
92,893.33
$
110,024.17
$
129,012.50
$14,485.00
$16,342.50
Breakeven Analysis
Monthly units break-even
s250
s10
s10
Monthly sales breakeven
Monthly
62
46
46
8,667
Assumption
Average per-unit revenue
Average per-unit variable cost
Estimated monthly fixed cost
PROFIT AND LOSS STATEMENT
SALES
Less Cost of Goods Sold:
GROSS PROFIT
5.75
3.9
4883
Year 2012
$140,000
Year 2013
$154,000
Year 2014
$169,400
97,263
42,738
51,000
103,000
51,000
118,400
2,000
1,250
2,000
25,000
1,500
31,750
10,988
3,296
7,691
2,000
1,250
2,000
17,000
1,500
23,750
79,250
23,775
55,475
2,000
1,250
2,000
10,500
1,500
17,250
101,150
30,345
70,805
2010
$
5,000
15,000
5,000
25,000
17.86%
2011
$
2,000
10,000
5,000
17,000
11.04%
2012
$
1,000
6,000
3,500
10,500
6.20%
Total Expenses
OPERATING PROFIT
Less Tax
NET PROFIT
Sale Projection
SALES
Year 2012
$ 140,000.00
Year 2013
$ 154,000.00
Year 2014
$ 169,400.00
Expenses Projection
Year 2012
$ 2,000.00
$ 1,250.00
$ 2,000.00
$ 25,000.00
$ 1,500.00
$ 31,750.00
Year 2013
$ 2,000.00
$ 1,250.00
$ 2,000.00
$ 17,000.00
$ 1,500.00
$ 23,750.00
Year 2014
$ 2,000.00
$ 1,250.00
$ 2,000.00
$ 10,500.00
$ 1,500.00
$ 17,250.00
Administrative costs
Insurance
Rent
Marketing Expenses