| Per Unit | ||
| Average Price | 100 | |
| Client | 620 | 100 |
| Total Revenue 100*620 |
62000 | 100 |
| Less: | ||
| Variable Cost 68% |
42160 | 68 |
| Contribution Margin | 19840 | 32 |
| Less: | ||
| Fixed Cost | 14016 | |
| Net Income | 5824 |
| Contribution Margin | 19840 |
| Contribution Margin per unit | 32 |
| Contribution Margin ratio CM/sales |
0.32 |
BEP in sales = Total Fixed cost /CM ratio
=14016 /0.32
=43800
BEP in sales in unit
== Total Fixed cost /CM per Unit
=14016 /32
=438 units
