Artemis Natural Homes
BreakEven Analysis
Years 1 to 5
($)
		Year 1	Year 2	Year 3	Year 4	Year 5
PRODUCT COMPANY
Units Sold		1	3	5	7	8
Price per Unit		102,000.00	119,000.00	119,000.00	136,000.00	136,000.00
Revenue		102,000	357,000	595,000	952,000	1,088,000
Operating Expenses
Variable		4,500	5,500	6,500	7,000	7,500
Fixed		24,200	64,500	106,700	158,200	193,400
Total		28,700	70,000	113,200	165,200	200,900
Variable Costs
Cost of Goods Sold:
Direct Costs per Unit		61,200.00	71,400.00	71,400.00	81,600.00	81,600.00
Total Direct Costs		61,200	214,200	357,000	571,200	652,800
Operating Expenses: Variable Expenses		4,500	5,500	6,500	7,000	7,500
Total Variable Costs		65,700	219,700	363,500	578,200	660,300
Fixed Costs
Indirect Costs from COGS		12,714	43,143	81,071	121,857	150,643
Operating Expenses:  Fixed Cots		24,200	64,500	106,700	158,200	193,400
Total Fixed Costs		36,914	107,643	187,771	280,057	344,043
Break-Even Quantity		1.02	2.35	4.06	5.24	6.44
Break-Even Revenue		102,614	327,343	551,271	858,257	1,004,343
Revenue		102,000	357,000	595,000	952,000	1,088,000
SERVICE COMPANY
Revenue		102,000	357,000	595,000	952,000	1,088,000
Variable Costs
Direct Costs from COGS		61,200	214,200	357,000	571,200	652,800
Operating Expenses: Variable Expenses		4,500	5,500	6,500	7,000	7,500
Total Variable Costs		65,700	219,700	363,500	578,200	660,300
Fixed Costs
Indirect Costs from COGS		12,714	43,143	81,071	121,857	150,643
Operating Expenses:  Fixed Cots		24,200	64,500	106,700	158,200	193,400
Total Fixed Costs		36,914	107,643	187,771	280,057	344,043
Break-Even Point Revenues		103,727	279,887	482,609	713,254	875,190