cost price (manufacturer) $1 12 selling price (manufacturer) $1.86 revenue (selling price-cost price) $0.74 selling price (manufacturer) $1 AR distributor (25%) $2.32 retailer (40%) $3.25 BREAK EVEN ANALYSIS (Manufacturer) Fixed cost $5,000,000.00 revenue 50.74 break even unit cans (price) $3,675,000.00 total cans (in case) 24 break even unit cases $153.125.00 BREAK EVEN ANALYSIS (Distributor) distributors yearly cost ( fixed) 408000 revenue (selling price-cost price) 50.46 break even unit cans $879.784.37 break even unit cases 536.657.68