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Demonstrate the impact of changing cost and revenue data on the breakeven point of a selected business Breakeven analysis can also be used to show how risky a business might be if the revenues or costs are not as originally predicted. Mia has considered a range of alternative scenarios where the cost and revenue are different to her original figures. Changes in fixed costs No of Customers Fixed costs Variable Costs Total Costs Revenue Profit/ Loss 0 1350 0 1350 0 (1350) 2000 1350 3000 4350 6000 1650 4000 1350 6000 7350 12000 4650 6000 1350 9000 10350 18000 7650 8000 1350 12000 13350 24000 10650 10000 1350 15000 16350 30000 13650 12000 1350 18000 19350 36000 16650 14000 1350 21000 22350 42000 19650 16000 1350 24000 25350 48000 22650 18000 1350 27000 28350 54000 25650 In the table above I can see the fixed costs have increased to 1,350. The fixed costs in the original sheet were 1,200. The differences between the two sums are £150. The Variable costs stay the same in the two sheets, but the total costs are different. In the original sheet the total cost of 2000 customers is £4200, but in this sheet the total is £4350. The revenue stays the same for both sheets but the last column (profit/loss) will change....

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