What is Cost Volume Profit Analysis and break even point? Please analyse the table
Year Rooms Sold 1017 Month 1 2 3 4 5 6 7 8 9 Room Revenue 39,920 29,777 52,099 51,618 64,288 87,321 101,024 80,967 56,488 46,754 37,747 38,376 823 1393 1421 1594 2040 1984 1764 1475 1271 1012 1141 ADR 39.25 36.18 37.40 36.33 40.33 42.80 50.92 45.90 38.30 36.79 37.30 33.63 Fixed Costs 24839 20339 24487 22793 23597 24609 26922 24919 23370 22859 19147 19374 Variable Costs 7180 10012 11466 11466 9061 16616 16761 9828 17302 11085 7199 11615 Variable Costs per Unit 7.06 12.17 8.23 8.07 5.68 8.15 8.45 5.57 11.73 8.72 7.11 10.18 Total Costs 32019 30351 35953 34259 32658 41225 43683 34747 40672 33944 26346 30989 Contribution Margion per Unit 32.19 24.02 29.17 28.26 34.65 34.66 42.47 40.33 26.57 28.06 30.19 23.45 Gross Profit Margin (%) 20.15 -0.69 31.31 34.2 49.71 53.25 57.35 57.46 29.05 28.38 31.22 19.82 Break Even Point 1,232.70 -29,476.81 782.08 666.46 474.69 462.14 469.43 433.68 804.48 805.46 613.29 977.50 2015 10 11 12 1 2 3 4 5 2016 922 896 1189 1234 1546 1871 2265 2003 1542 1194 915 900 6 7 8 34,426 32,728 42,630 40,373 58,119 74,540 99,660 85.785 64,104 48,663 36,997 37,519 37.34 36.53 35.85 32.72 37.59 39.84 44.00 42.83 41.57 40.76 40.43 41.69 10915 12723 19517 15742 15743 17076 19502 9666 14378 22160 18150 24837 18920 24985 26670 33927 26991 20915 20008 20757 19657 11.84 14.20 16.41 12.76 10.18 9.13 8.61 4.83 9.32 9.14 9.70 13.31 33075 30873 44354 34662 40728 43746 53429 36657 35293 30927 29635 31638 25.50 22.33 19.44 19.96 27.41 30.71 35.39 38.00 32.25 31.61 30.73 28.38 4.87 8.09 -3.23 15.35 30.9 42.03 46.93 57.86 47.19 36.93 20.98 16.79 4,550.31 2,243.51 -7,689.47 1,232.57 808.58 634.55 722.93 466.49 443.21 541.78 989.37 1,170.76 9 10 11 12 10919 8878 11981 -4.88 -17.71 22.98 34.25 31.78 55.54 2017 1 2 3 4 5 6 7 8 9 10 11 12 719 788 1367 1253 1644 2030 2572 2107 1722 1242 1095 1014 27,762 26,742 43,897 39,692 54,763 78,221 105,477 86,730 70,093 48,832 42,596 39,089 38.61 33.94 32.11 31.68 33.31 38.53 41.01 41.16 40.70 39.32 38.90 38.55 20001 19437 21103 18977 24448 24074 35681 28107 24490 24260 23555 22436 9601 12499 13302 7473 13500 11128 15760 17826 11767 10005 9591 8873 13.35 15.86 9.73 5.96 8.21 5.48 6.13 8.46 6.83 8.06 8.76 8.75 29602 31936 34405 26450 37948 35202 51441 45933 36257 34265 33146 31309 25.26 18.07 22.38 25.71 25.10 33.05 34.88 32.70 33.87 31.26 30.14 29.80 -4,098.57 -1,097.52 918.32 554.07 769.29 433.45 688.42 589.62 501.95 791.78 990.95 1,066.35 51.83 47.67 48.79 30.64 23.77 21.04
