Break-Even Analysis Data Results Unit Revenue Total Revenue Total Revenue=UnitRevenue*MIN(SalesForecast, ProductionQuantity) Fixed Cost Total Fixed Cost Total Fixed Cost = IF(ProductionQuantity>0, FixedCost,0) Marginal Cost Total Variable Cost Total Variable Cost = MarginalCost*Production Quantity Sales Forecast Profit (Loss) Profit (loss) = TotalRevenue-(TotalFixedCost+TotalVariable Cost) Size of class for breakeven Break-Even Point Break-Even Point = FixedCost/(UnitRevenue-MarginalCost) Profit for Sales Forecast Range Name Cell Total Students Revenue Cost BreakEvenPoint F9 Fixed Cost C5 8 MarginalCost C6 12 Production Quantity C9 16 Profit F7 20 SalesForecast C7 24 TotalFixed Cost F5 28 TotalRevenue F4 32 TotalVariable Cost F6 UnitRevenue C4