Maybe I'm dense, but I'm confused. How can you sell 2,000 tables at $100 per table and only get $1,000,000? Why not $200,000 (2000 x 100 = 200,000). Maybe it's 20,000 tables?
This is what I think is happening. Your sales are $2,000,000 and you sold 20,000 tables @$100/table.
If variable expenses are $400,000, and you sold 20,000 tables, then you have a variable expense of $20 / table.
So, your profit before fixed expenses is $100/table - $20/table = $80/table.
Fixed expenses cannot be calculated on a per-table basis. To cover your fixed expenses (break even), you need 120,000/$80 = 1500 tables.
For 1500 tables @100 per table, you need to take in $150,000 in sales.
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