Fixed assets and break even

[CharlieB]

Hi

I need to do a break even chart for a smoothie bar although I have a problem where the fixed costs are concerned. I have my main fixed costs like rent and wages but then I have one month where I hire a new staff member resulting in an increase in wages.

This means that the costs are not consistent every month resulting in the fixed costs line on a break even chart not being a horizontal line, which is what I was under the impression it had to be.

How do I account for this wage increase?

Also do rented items count as assets in the balance sheet that I need to depreciate?

Thanks

[CharlieB]

ok ive managed to calculate my fixed and variable costs, but the numbers look like this .................
...............Sales............. Fixed Costs...........Total costs
January... 13,103 ...................17,918 ..............40,717
February ..16,003 ...................17,918............... 45,763
March ...16,003 ....................17,918 ................45,763
April ....16,950..................... 17,918 ................47,411
May .......16,950 ..................17,918 .................47,411
June ......16,950 ...................17,918 ...............47,411
July ......17,800 ...................17,918 ................48,890
August ...18,300 ..................17,918 .................49,760
September 18,300............... 17,918 .................49,760
October ...19,200 .................17,918 .................51,326
November 19,200 ................17,918 ................51,326
December 19,400 ................17,918 ................51,674

I've multiplied my variable cost per unit of an average of 1.70 by the sales volume for the month and added it to the fixed cost to get my total cost however this never covers my sales and dosent show me making a profit on my break even chart while my P &L says i make a 25k net profit.

What have I done wrong?

Please help!