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Lets suppose our company is in the business of manufacturing of ready made garments and out manufacturing units produces ready made shirts. Details related to

Lets suppose our company is in the business of manufacturing of ready made garments and out manufacturing units produces ready made shirts. Details related to the cost involved in the manufacturing process and selling price are given below:
selling price per unit of shirt 50
total of variable cost per unit 20
total of fixed cost related to manufacturing of shirts 200000
total units sold 10000
From the given information we would calculate the break even point in units, in dollars and margin of safety
Income statement
total sales 50*10000 500000
total of variable cost 20*10000 200000
total contribution margin 300000
total of fixed cost 200000
total operating income 100000
contrubution margin per unit 50-20 30
contribution margin ratio 30/50 60%
Break even sales in units = total fixed cost/contribution margin per unit 200000/30 6667
Break even sales in dollars = total fixed cost/contribution margin ratio 200000/60% 333333
Margin of safety = actual sales-break even sales 500000-333333 166667
From the break even analysis of the above company, it is found that company's break even sales in units is 6667 units and 333333 in dollars and actual sales of the company is 500000 and margin of safety is 166667 and it is clear that company is selling above the break even point and maintains good amount of margin of safety and this will help to adjust the losses due to any change in sales

please provide me of Proper financial statement for this propose Business Idea and the computation of break even analysis.

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