Break-even analysis

Break-even analysis for "CASH & CREDIT

Fixed cost (for one Booth)

Guard salary                                                                TK10,000                                                               

Rent                                                               TK10,000                                                                                                         

Depreciation (per month)     TK8,500                                                                                            

Internet bills (per month)      TK1,500                                                                              

Total fixed cost (per month)           TK 30,000                                                                                         

Fixed cost for one year = 30,000×12 
              =360,000                                                                                

               Total fixed cost (200 booths)         =  360,000×200                                                         

              =  72,000,000                                                           

Variable cost,                             m = 3,000

                                                  Y  = mx + c

                                                       = (3000×200) + 72,000,000

                                                       = 72, 600,000

Break-even Analysis:

Yearly Units Break-even                =146 (Booths)                                                                                  

Yearly Sales Break-even                                                                   TK73,000,000                                                                

Assumptions:

Average Per-Unit Revenue            
                           TK     500,000                                                        

Average Per-Unit Variable Cost        
                          TK          3,000                                                           

Estimated Yearly Fixed Cost              
                          TK    7200,000                                                  

Depreciation = the value of 200 booths ÷ No. of years = (1,000,000×200) ÷10 = 20,000,000 ÷ (12×200) =TK 8,333

Break-even analysis graph