breakeven point is an approximate figure, which is not very accurate:

breakeven point = fixed cost (rent, decoration allocation)

+ controllable cost (water, electricity, consumables, taxes, wages, etc.)

non-fixed uncontrollable cost (such as maintenance and replacement, purchase of new equipment, etc.)

+ cost (raw materials) = turnover <

the formula is y=(g+k+f)/ gross profit margin

for example; Fixed cost (rent, decoration sharing) 11111 yuan.

controllable costs (water, electricity, consumables, taxes, wages, etc.) are controlled between 31,111 yuan and 21,111 yuan.

the non-fixed and uncontrollable costs (such as repair and replacement of damaged refrigerators, purchase of new equipment, etc.) are estimated at 5,111 yuan!

the overall operating expenses are between 35,111 yuan and 45,111 yuan. According to the highest value, it is estimated that 45,111 yuan/gross profit margin is 1.6= breakeven point is about 75,111 yuan!