Break-even Analysis
This section includes fixed cost, variable cost, and unit price of Mana Tinay’s store to determine how many
products are needed to sell to break even on the investment.
Fresh Snack Packs
Fixed Cost
>Rent-1300/month
>Salaries- 300/day (3 staff)
>Depreciation (wifi)2000/month
Variable Cost per Unit
Unit Price
School Supplies Kit
Student Meals
P4,100
P208 per 40 Servings
P30
P717 per 12 pieces
P70
P400 per 10 servings
P50
To calculate for the break-even point of each Mana Tinay’s store products, the given fixed cost is divided to
the difference of the given unit price and variable cost;
P4,100/ (P30-P5.2)= 131.46
Thus, 131.46 Mana Tinay’s fresh snack packs must be sold in one month to break even.
P4,100/ (P70-P.75)= 400
Thus, 400 Mana Tinay’s school supplies kits must be sold in one month to break even.
P4,100/ (P50-P40)= 410
Thus 410 Mana Tinay’s student meals must be sold in one month to break even.