Fixed cost | $100 000 CAD/year | 10 000 - 30 000 unit production range |
---|---|---|
Variable cost | $15.00 CAD | materials |
$5.00 CAD | labour | |
$5.00 CAD | overhead | |
$25.00 CAD/unit | sub-total | |
Selling Price | $30.00 CAD/unit | wholesale |
Number of Units to break even | 20 000 units/year | ($100 000 CAD/year) / ($30.00 CAD/unit - $25.00 CAD/unit) |
As of 2004-12-31 | |
---|---|
Assets | |
Cash and Bank Accounts | $100 000 CAD |
Accounts receivable | $100 000 CAD |
Total Assets | $200 000 CAD |
Liabilities & Equity | |
Accounts Payable | $100 000 CAD |
Liability | $90 000 CAD |
Owner's Equity | $10 000 CAD |
Total Liabilities & Equity | $200 000 CAD |
2004-01-01 through 2004-12-31 | |
---|---|
Income/Expenses | |
Sales | $750 000 CAD |
Total Income | $750 000 CAD |
License | $100 000 CAD |
Material | $300 000 CAD |
Miscellaneous | $100 000 CAD |
Payroll | $100 000 CAD |
Total Expenses | $600 000 CAD |
Total Income - Expenses | $150 000 CAD |
"Sunatori, Go Simon" <GS.Sunatori@HyperInfo.CA> |
[Donation/Don, SVP] |