Cost of Goods Mngmnt Team Fulltime Lab Parttime Lab Overtime Lab Tax, Ins & Lic Depreciation Rent & Lease Ady & Promo Dist Eq Exp |Maint & Rep Utilities Training Prof Sves Bad Debt Loss Misc. Exp Operate Int. Interest Exp. [12 month totals] FIXED Costs VARIABLE Costs As % of Total Receipts 67.06% $180,000 $256,000 3.089 0.24% $45,680 $195,357 0.46% $20,000 1.62% $18,435 2.989 $2,400 2379 $20,000 50% 197% 0.259 $74,100 TOTALS Steps 1: FC = $ and 2: VC % or $ per Dollar of Total Receipts Step 3: CTO= $1.00 - $0. = $0. Per Dollar of Total Receipts Step 4: BEP = FC/CTO - $ 7$ - $ Finally - Calculate the VOLUME REQUIRED for a Profit Goal of $10,000