For **Per Unit Calculation**: Enter Selling Price, Variable Cost, and Sales Mix Ratio (sum should be 100%).
For **Contribution Margin Income Statement**: Enter Sales Revenue, Variable Costs for each product, and Revenue Mix Ratio (sum should be 100%).
Enter **Direct Fixed Costs** for each product in its respective row.
Enter any **Common Fixed Costs** that are not directly attributable to individual products.
If **No Allocation** is selected, the overall break-even point will be calculated based *only* on the Common Fixed Costs and the weighted average contribution margin. **Direct Fixed Costs entered per product will be disregarded for the overall calculation in this mode.** Individual product break-even sales amounts will be calculated as their proportionate share of the overall company break-even sales based on the sales mix.
If **Allocate Additional Fixed Costs per Product** is selected, the overall "Total Fixed Costs" will be the sum of each product's Direct Fixed Cost and the Common Fixed Costs. The allocated amounts (whether manually entered or calculated by mix) are used for *individual product break-even calculations* but are considered a breakdown of the Common Fixed Costs already included in the overall total.
The graph is displayed for "Per Unit Calculation" mode only.
Calculation Method
Products
Total sales mix should equal 100%. Current sum: 0.00%
Fixed Costs
Warning: Direct Fixed Costs per product are disregarded for the overall break-even calculation in this mode.
Allocation Basis for Individual Break-Even:
Total Fixed Costs for Overall Calculation: $0.00
Results
Overall Break-Even Point
Units:
Sales Revenue: $
Individual Product Break-Even Points
Note: Individual break-even points are calculated based on direct and/or allocated fixed costs, or as a proportionate share of overall break-even sales.
Please enter valid product and cost information to see results.
Break-Even Chart
Enter valid product details (price, variable cost, sales mix {' > '} 0) and fixed costs to generate the chart. This chart is available for "Per Unit Calculation" mode only.