Calculating Ficed Cost Variable Costs 
Average Customers:
2002 5,962.00
2003 6,821.00
2004 11,822.00
Total 24,605.00
No.Of Years 3
Average customers 8,202
Average Revenue Per Unit : 2002 $1,165,065
2003 1,244,261.00
2004 2,191,243.00
Total $4,600,569.00
No.of Years 3
Average Revenue $1,533,523.00
Average Customers 8,202.00
Average Revenue per Unit $ 187.00
Average Variable Cost :
2002 $1,011,008** **$417,004+$124,101.20+$117,903+$351,000
2003 1,142,681.00** ** $520,069+$171,622.70+$79,888+$371,101
2004 1,798.131.00 ** ** $915,787.50+$320,525.52 +$115,999+$445,819
Total $3,951,820.00
No.of Years 3
Average VC $1,317,273.00
Average Customers 8,202.00
Average VC per unit $161.00
Fixed Cost $174,000 ** ** 151,000+24,000
Breakeven=fix cost /(average revenue per unit –average vc per unit )
Breakeven =$174,000/($187-$161)
Breakeven=$174,000/$26
Breakeven=6,692 customer
2002 5,962.00
2003 6,821.00
2004 11,822.00
Total 24,605.00
No.Of Years 3
Average customers 8,202
Average Revenue Per Unit : 2002 $1,165,065
2003 1,244,261.00
2004 2,191,243.00
Total $4,600,569.00
No.of Years 3
Average Revenue $1,533,523.00
Average Customers 8,202.00
Average Revenue per Unit $ 187.00
Average Variable Cost :
2002 $1,011,008** **$417,004+$124,101.20+$117,903+$351,000
2003 1,142,681.00** ** $520,069+$171,622.70+$79,888+$371,101
2004 1,798.131.00 ** ** $915,787.50+$320,525.52 +$115,999+$445,819
Total $3,951,820.00
No.of Years 3
Average VC $1,317,273.00
Average Customers 8,202.00
Average VC per unit $161.00
Fixed Cost $174,000 ** ** 151,000+24,000
Breakeven=fix cost /(average revenue per unit –average vc per unit )
Breakeven =$174,000/($187-$161)
Breakeven=$174,000/$26
Breakeven=6,692 customer