 
 
| Fixed cost | $100 000 CAD/year | 10 000 - 30 000 unit production range | 
|---|---|---|
| Variable cost | $15.00 CAD | materials | 
| $5.00 CAD | labour | |
| $5.00 CAD | overhead | |
| $25.00 CAD/unit | sub-total | |
| Selling Price | $30.00 CAD/unit | wholesale | 
| Number of Units to break even | 20 000 units/year | ($100 000 CAD/year) / ($30.00 CAD/unit - $25.00 CAD/unit) | 
| As of 2004-12-31 | |
|---|---|
| Assets | |
| Cash and Bank Accounts | $100 000 CAD | 
| Accounts receivable | $100 000 CAD | 
| Total Assets | $200 000 CAD | 
| Liabilities & Equity | |
| Accounts Payable | $100 000 CAD | 
| Liability | $90 000 CAD | 
| Owner's Equity | $10 000 CAD | 
| Total Liabilities & Equity | $200 000 CAD | 
| 2004-01-01 through 2004-12-31 | |
|---|---|
| Income/Expenses | |
| Sales | $750 000 CAD | 
| Total Income | $750 000 CAD | 
| License | $100 000 CAD | 
| Material | $300 000 CAD | 
| Miscellaneous | $100 000 CAD | 
| Payroll | $100 000 CAD | 
| Total Expenses | $600 000 CAD | 
| Total Income - Expenses | $150 000 CAD | 
| "Sunatori, Go Simon" <GS.Sunatori@HyperInfo.CA>  | [Donation/Don, SVP]  |