Hello,

I am having difficulty figuring out the following:

Break-even Analysis

For 2020 through 2023 (all numbers in $000) 2022 $1,700 REVENUE Gross sales Less sales returns and allowances Net Sales 2020 $400 72 $328 2021 $740 133 $607 306 2023 $2.800 504 $2,296 $1,394 $0 COST OF SALES Beginning inventory Plus goods purchased / manufactured Total Goods Available Less ending inventory Total Cost of Goods Sold 200 $200 20 $370 20 $20 830 $850 50 $800 $50 1,350 $1,400 40 $1.360 $180 $350 Gross Profit (Loss) $148 19 $594 $936 150 80 OPERATING EXPENSES Advertising & Marketing Selling Expenses Research & Development Total Op. Exp. Before General/Administrative &98 140 75 $245 $122 $195 $265 General Administrative Salaries and wages Employee benefits Payroll taxes Insurance Rent Utilities Depreciation & amortization Office supplies Travel & entertainment Postage Equipment maintenance & rental Interest Furniture & equipment Total General Administrative Expenses $240 $232 $238 $246 Total Operating Expenses $485 $354 $433 $511 (598) $161 Net Income Before Taxes Taxes on income Net Income After Taxes ($337) 135 ($472) $425 170 ($137) $96 $255 $0 $0 Extraordinary gain or loss Income tax on extraordinary gain 0 NET INCOME (LOSS) ($472) ($137) $255 For 2020 through 2023 (all numbers in $000) 2022 $1,700 REVENUE Gross sales Less sales returns and allowances Net Sales 2020 $400 72 $328 2021 $740 133 $607 306 2023 $2.800 504 $2,296 $1,394 $0 COST OF SALES Beginning inventory Plus goods purchased / manufactured Total Goods Available Less ending inventory Total Cost of Goods Sold 200 $200 20 $370 20 $20 830 $850 50 $800 $50 1,350 $1,400 40 $1.360 $180 $350 Gross Profit (Loss) $148 19 $594 $936 150 80 OPERATING EXPENSES Advertising & Marketing Selling Expenses Research & Development Total Op. Exp. Before General/Administrative &98 140 75 $245 $122 $195 $265 General Administrative Salaries and wages Employee benefits Payroll taxes Insurance Rent Utilities Depreciation & amortization Office supplies Travel & entertainment Postage Equipment maintenance & rental Interest Furniture & equipment Total General Administrative Expenses $240 $232 $238 $246 Total Operating Expenses $485 $354 $433 $511 (598) $161 Net Income Before Taxes Taxes on income Net Income After Taxes ($337) 135 ($472) $425 170 ($137) $96 $255 $0 $0 Extraordinary gain or loss Income tax on extraordinary gain 0 NET INCOME (LOSS) ($472) ($137) $255