5. Break Even
As Bangladeshi calendar
shows that we have 200
normal/working days and
165 holidays.
Average selling price are
taken from pizza hut
menu.
Average variable price are
given by pizza hut
manager from Jamuna
future park branch, Dhaka.
Unit sales per day (normal
and holidays) are given by
also manager but it is
approximate value.
Average
selling
price
Average
variable
price
Unit
sales
per
day(nor
mal
days)
Unit
sales
per day
(weeken
d/holida
ys)
Pizza 800 350 40 75
Pasta 500 250 25 40
Others 300 120 50 120
6. Break Even Analysis
Cost (taka)
Total Sales(61775 unit per year) 36540000
Variable cost(61775 unit per year) 13607250
Contribution margin(total sales – Total Variable
cost)
22932750
Fixed Expenses 25340000
Net operating loss(Contribution margin – Fixed
expenses)
2407250
7. Break Even Analysis ( Contd.)
Break even sales in Taka = Fixed expense/ Cm
ratio
=25340000/.62
= 40870967 taka
Break even sales in unit = 40870967*533.33
= 76,634 units
Editor's Notes
introduction: find out basic info and interesting facts