Calculating Costs (With Answers) Page 19
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28Calculate Break-Even Point
A. Variable Cost (from Analyze Annual Revenue p. 15)
1. Food % Revenue
%
2. Paper % Revenue
%
3. Other Labor % Revenue
%
Total Variable Cost (1+2+3)
%
B. Fixed Costs (From Convert Annual Expenses to Average Daily Costs p.17)
1. Average Daily Labor
$
2. Average Daily Equipment
$
3. Average Daily Overhead
$
4. Average Daily Miscellaneous
$
Total Fixed Cost (1+2+3+4)
$
C. Revenue
1. Total Daily Breakfast Revenue (p.9)
$
2. Total Daily Lunch Revenue (p.12)
$
Total Daily Revenue (1+2)
$
D. Calculate Break-Even Point
The break-even point is the point at which expenses and total revenue are exactly
equal. It can be expressed in dollars or as a percent of revenue.
To calculate the break-even point:
1.
100%
-
=
%
Total Variable Cost
Contribution Margin
÷
2.
=
$
Total Fixed Cost
Contribution Margin
Break-Even Point
(Calculate as a decimal)
(Round to the nearest whole dollar)
Refer to next page for completed worksheet.
Calculating Costs - 19
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