Cost Sheet & Break-even

Build a cost sheet from prime cost to sales, and run a cost-volume-profit analysis — contribution, P/V ratio, break-even point and margin of safety.

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Cost sheet inputs

Materials

Opening raw material

Purchases

Closing raw material

Direct costs

Direct labour / wages

Direct expenses

Overheads

Factory / works OH

Admin OH

Selling & distribution OH

WIP & finished goods

Opening WIP

Closing WIP

Opening finished goods

Closing finished goods

Profit & volume

Profit margin %

Units produced

CVP (per unit)

Selling price / unit

Variable cost / unit

Total fixed cost

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Cost sheet

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Break-even / CVP

Analytical aid. The cost sheet follows the standard prime-cost-to-sales build-up; classify overheads correctly for your costing method. CVP assumes a single product, linear costs and a constant sales mix. Review classifications before presenting.