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{"sheet":"Breakeven Analysis Data","index":0,"n_rows":41,"n_cols":14,"rows_kept":41,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
[null,"Breakeven Analysis"]
[null,"[Name]"]
[null,"Amounts shown in U.S. dollars"]
[null,"Sales"]
[null,null,"Sales price per unit",null,null,12.5]
[null,null,"Sales volume per period (units)",null,null,1000]
[null,null,"    Total Sales",null,null,null,12500]
[]
[null,"Variable Costs"]
[null,null,"Commission per unit",null,null,2]
[null,null,"Direct material per unit",null,null,2.5]
[null,null,"Shipping per unit",null,null,1.1]
[null,null,"Supplies per unit",null,null,0.8]
[null,null,"Other variable costs per unit",null,null,1.2]
[null,null,"Variable costs per unit",null,null,7.6]
[null,null,"    Total Variable Costs",null,null,null,7600]
[]
[null,null,"Unit contribution margin",null,null,4.9]
[null,null,"    Gross Margin",null,null,null,4900]
[]
[null,"Fixed Costs Per Period"]
[null,null,"Administrative costs",null,null,1200]
[null,null,"Insurance",null,null,500]
[null,null,"Property tax",null,null,150]
[null,null,"Rent",null,null,800]
[null,null,"Other fixed costs",null,null,750]
[null,null,"    Total Fixed Costs per period",null,null,null,3400]
[]
[null,null,"    Net Profit (Loss)",null,null,null,1500]
[]
[]
[null,"Results:"]
[null,"Breakeven Point (units):",null,null,null,693.8775510204081]
[null,"Sales volume analysis:"]
[null,"Sales volume per period (units)",null,0,100,200,300,400,500,600,700,800,900,1000]
[null,"Sales price per unit",null,12.5,12.5,12.5,12.5,12.5,12.5,12.5,12.5,12.5,12.5,12.5]
[null,"Fixed costs per period",null,3400,3400,3400,3400,3400,3400,3400,3400,3400,3400,3400]
[null,"Variable costs",null,0,760,1520,2280,3040,3800,4560,5320,6080,6840,7600]
[null,"Total costs",null,3400,4160,4920,5680,6440,7200,7960,8720,9480,10240,11000]
[null,"Total sales",null,0,1250,2500,3750,5000,6250,7500,8750,10000,11250,12500]
[null,"Net profit (loss)",null,-3400,-2910,-2420,-1930,-1440,-950,-460,30,520,1010,1500]

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