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      BREAKEVEN ANALYSIS                        
       FIXED COST $ 3,155                        
       VARIABLE COST $ 7.65                        
       NUMBER OF UNITS

25

                       
       UNIT PRICE $ 24.50                        
             
  NET 
UNITS
NET 
REVENUE
FIXED 
COST
VARIABLE
COST
TOTAL 
COST
TOTAL
PROFIT
  0 $0 $3,155 $0 $3,155 -$3,155
  25 $613 $3,155 $191 $3,346 -$2,734
  50 $1,225 $3,155 $383 $3,538 -$2,313
  75 $1,838 $3,155 $574 $3,729 -$1,891
  100 $2,450 $3,155 $765 $3,920 -$1,470
  125 $3,063 $3,155 $956 $4,111 -$1,049
  150 $3,675 $3,155 $1,148 $4,303 -$628
  175 $4,288 $3,155 $1,339 $4,494 -$206
  200 $4,900 $3,155 $1,530 $4,685 $215
  225 $5,513 $3,155 $1,721 $4,876 $636
  250 $6,125 $3,155 $1,913 $5,068 $1,057
  275 $6,738 $3,155 $2,104 $5,259 $1,479
  300 $7,350 $3,155 $2,295 $5,450 $1,900
  325 $7,963 $3,155 $2,486 $5,641 $2,321
  350 $8,575 $3,155 $2,678 $5,833 $2,742
  375 $9,188 $3,155 $2,869 $6,024 $3,164
  400 $9,800 $3,155 $3,060 $6,215 $3,585
             

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