BEGINNING INFORMATION FOR NORMAL PIZZA BUSINESS Units of Sales of pizzas 20,000 Net Sales Price per pizza $ 10.00 Variable Costs per pizza $ 5.00 Annual Fixed Costs $100,000 Table 1. Sensitivity Analysis for Normal Pizza's Breakeven Sales Breakeven Sales Price Unit Sales Unit Sales Variable Costs Fixed Costs Change By Change By Change By Change By Change By % () Higher or (4) Lower 096 +25% +25% -25% -25% -2596 1 Unit Sales# 20.000 2 Sales Price (Net) s 10.00 3 VC per Unit $ 5.00 4 Annual Sales $ S 200,000 5 Annual Variable Cost $ $ 100,000 6 Annual Contribution Margin S (4-3) S 100,000 7 Annual Fixed Costs $ 100,000 8 Annual Net income or profit $ (6-7) $ 9 Annual Net Income/Sales % (8/4) 0.0%