providing a graphical representation that shows when your company will start making a profit and the break-even point.

Sales Forecast & Breakeven Analysis

Year 1 - Units: 100 bagels and 100 donuts per day - Average price per bagel: $2.50 - Average price per donut: $2.00 - Average revenue per day: $450 - Breakeven point: 14 units/day

Year 2 - Units: 150 bagels and 150 donuts per day - Average price per bagel: $2.75 - Average price per donut: $2.25 - Average revenue per day: $750

Year 3 - Units: 200 bagels and 200 donuts per day - Average price per bagel: $3.00 - Average price per donut: $2.50 - Average revenue per day: $1,100

Year 4 - Units: 250 bagels and 250 donuts per day - Average price per bagel: $3.25 - Average price per donut: $2.75 - Average revenue per day: $1,500

Year 5 - Units: 300 bagels and 300 donuts per day - Average price per bagel: $3.50 - Average price per donut: $3.00 - Average revenue per day: $1,950

Sales Forecast & Breakeven Analysis

Year 1 - Units: 100 bagels and 100 donuts per day - Average price per bagel: $2.50 - Average price per donut: $2.00 - Average revenue per day: $450 - Breakeven point: 14 units/day

Year 2 - Units: 150 bagels and 150 donuts per day - Average price per bagel: $2.75 - Average price per donut: $2.25 - Average revenue per day: $750

Year 3 - Units: 200 bagels and 200 donuts per day - Average price per bagel: $3.00 - Average price per donut: $2.50 - Average revenue per day: $1,100

Year 4 - Units: 250 bagels and 250 donuts per day - Average price per bagel: $3.25 - Average price per donut: $2.75 - Average revenue per day: $1,500

Year 5 - Units: 300 bagels and 300 donuts per day - Average price per bagel: $3.50 - Average price per donut: $3.00 - Average revenue per day: $1,950

Breakeven Analysis

Fixed Costs:

Rent: $2,000/month

Utilities: $500/month

Salaries: $3,000/month

Insurance: $1,000/month

Total fixed costs: $6,500/month

Variable Costs:

Cost of goods sold (COGS): 40% of sales revenue ($64,800/year)

Total variable costs: $64,800/year

Breakeven point:

Breakeven point in units = Fixed costs / (Average price per unit - Variable cost per unit)

Breakeven point in units = $6,500 / ($2.25 - $1.62)

Breakeven point in units = 5,200 units/year or 14 units/day