Break even point in dollars8/19/2023 if reducing price or volume of sales will impact your profit.the number of units you need to sell before you make a profit.how far sales can decline before you start to make a loss.Identifying your break-even point will help you to work out: ![]() Your business could turn over a lot of money, but still operate at a loss. Knowing your break-even point can help you make a decision about your selling prices, set a sales budget and prepare your business plan. At this point there is no profit or loss-in other words, you 'break even'. ![]() This is the point where your total revenue (sales or turnover) equals total costs. You need to know what your break-even point is to build a profitable business. Find out about pricing products and services. The sales price of your goods or services is a key factor in calculating your turnover. Any income leftover will be your profit and contribute towards your profit goal. Sales).Income from sales will go into covering your variable costs (materials and direct labour) and fixed costs (overheads). Variable costs are $25 perĬontribution margin is $100 ($125 sales – $25 variable) and theĬontribution margin ratio is 80% ($100 contribution margin /$125 Variable costs include snacks andīeverages provided to passengers, baggage handling costs, and theĬost of the additional fuel required to fly the plane with Salaries of required crew members, gate attendants, and maintenanceĪnd refueling personnel. Its destination depreciation on the plane used on the flight and The fuel required to fly the plane and crew (with no passengers) to Same regardless of the number of seats filled. Management must identify and separate costs into fixed and variable Sold on Flight 529 to make $8,000 in profit. Management of a major airline wishes to know how many seats must be If you think about it, it IS the sameįormula because at break even our target income is ZERO.Ī YouTube element has been excluded from this The same formulas we used for break even analysis but this time we The good news is you haveĪlready learned the basic formula, we are just changing it You can also use this same type of analysis toĭetermine how many sales units or sales dollars you would need to Percent before the company would incur a loss. This means that sales volume could drop by 16.67 Using the data just presented, we compute the Sometimes people express the margin of safety asĪ percentage, called the margin of safety rate or just margin of For example, assume Video Productions currently has sales of The amount by which sales can decrease before the company incurs a If a company’s current sales are more than itsīreak-even point, it has a margin of safety equal to current sales Variable costs equal sales revenue, as shown here: The break-even volume of sales is $ 100,000 (canĪlso be calculated as break even point in units 5,000 units x sales ![]() That is, for each dollar of sales, there is a $Ġ.40 left over after variable costs to contribute to covering fixedĬalculate Video Production’s break-even point in sales dollars Revenues of $ 120,000, we compute the contribution margin ratio asĬontribution margin $48,000 / Revenues $120,000 = 0.40 or 40%. Video Productions had a total contribution margin of $48,000 on Or, referring to the income statement in which Production’s contribution margin ratio is: Contribution Margin Ratio = Per unit, or total contribution margin by total revenues. Ratio, divide the contribution margin per unit by the selling price The contribution margin ratio expresses theĬontribution margin as a percentage of sales. Sales dollars looks a lot like the formula to compute theīreak-even in units, except we divide fixed costs by the The formula to compute the break-even point in Small components, it makes no sense to think of a break-even point For a company such as GM that makes Cadillacs and certain \)Ĭompanies frequently think of volume in sales dollars instead of
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Sammy slik8/18/2023 ![]() “We want to focus on a specific type of content,” said Victor Potrel, TheSoul’s Vice President of Platform Partnerships, “positive, light-hearted entertainment.” The company’s brief is to make clips that will arrest you during your constant scrolling through social media. The Spanish-language version of Slick Slime Sam, for instance, has 13.4 million subscribers alone. Or, indeed, the volume of people who have subscribed to the localized versions of each of these series. These figures obviously don’t count the company’s reach on other platforms, like the 65 million likes Five Minute Crafts has on Facebook or the other 8.5 million followers on TikTok. ![]() On YouTube alone, TheSoul runs Five Minute Crafts (72.3 million subscribers), Bright Side (40.4 million), 123 Go (10 million), Avocado Couple (9.96 million), Slick Slime Sam (6.77 million), Doodland (5.07 million), 7-Second Riddles (4.14 million), Teen-Z (3.54 million), La La Life (3.42 million) and Frankenfood (1.06 million). ![]() This “viral” content farm, staffed by freelancers across the globe, has the sort of reach that only Disney wouldn’t be envious of. Recently, TheSoul boasted that it had reached a billion views across all of the platforms it distributes its shows on. The channel, showing complications of oft-derided “life hacks” is the ninth biggest on YouTube. It’s one of several channels produced by TheSoul Publishing, a company you probably haven’t heard of, but will be intimately familiar with some of the shows it produces, including Five Minute Crafts. And, despite pledging to keep my kids off YouTube until they were far older, I think the channel’s content is mostly appropriate for my five year old to watch. Slick Slime Sam puts a STEM and sponsored content spin on those art and design shows that filled kids TV of yore. One episode may see them building an electronic ATM out of cardboard, opening some blind bag toys or making Among Us-themed matryoshka dolls out of clay. Sam does art and design projects with their friend “Sue,” in their own, eponymous, YouTube series. Slick Slime Sam is a pink rubber toy with two big eyes and a pair of glasses. Clouds rest vs half dome8/18/2023 If you make it the whole way the satisfaction will be on another level. Despite not making it to the very top we were still pretty happy to have had the opportunity to get even part way up. Excitementįor the excitement factor, Half Dome wins in the sense that it has the cables and - love them or hate them - they certainly get everyone’s heartbeat going. With Half Dome you may or you may not get to the summit, as around 30% of people hiking on our day didn’t get up the cables due to fear of slipping on the smooth granite (and the fact a woman had tragically fallen to her death two weeks before which had everyone rattled).Ĭlouds Rest is at a higher elevation, so we felt more breathless at first, but otherwise it is significantly shorter and easier than Half Dome. There’s nothing technical or scary about Clouds Rest, so you will definitely have the gratification of making it to the summit. In terms of difficulty, Half Dome is much harder and chances are if you start the Clouds Rest hike you will finish it. After all, everyone wants to look at Half Dome, which you clearly can’t do when you’re standing on it. However, from everyone we’ve spoken to, and pictures we’ve seen, the Clouds Rest hike has a much better view from the summit. It is more varied, with more to see for most of the hike. Having hiked both Clouds Rest and Half Dome (although we couldn’t get all the way up the cables after finding it too scary!), we can tell you that - contrary to what most people say - we think the Half Dome hike is actually more impressive. Interestingly, we met very few that wanted to hike El Capitan, which is pretty surprising given how iconic it is. If you plan to take on one of Yosemite’s big hikes, chances are you have Half Dome or Clouds Rest on your list. Madcap restaurant in marin8/18/2023 The demotions included SPQR, executive chef Matthew Accarrino’s upscale pasta place, which had received a Michelin star since 2012 Wako, a Japanese restaurant honored five times previously Sausalito resident Mourad Lahlou’s Mourad, with its modern Moroccan cuisine and Ju-Ni, which serves an elevated sushi menu. While four San Francisco restaurants joined the ranks of one-star restaurants, four lost their stars. In 2016, Madera also lost its star, but regained it the next year. Ken Frank’s La Toque, a Napa Valley standout, lost the star it had held for a number of years, as did Madera, the high-end restaurant at the Rosewood Sand Hill in Menlo Park. There were some notable Bay Area demotions. Find the full Bay Area list at /6/list-michelin-starred-restaurants-in-california-announced-december-2022. The other one-star recipients from this region include Adega in San Jose, Protégé in Palo Alto, Sushi Yoshizumi in San Mateo, Selby’s in Atherton, Sushi Shin in Redwood City and Wakuriya in San Mateo. Christopher Lemerand is currently the top toque in the Victorian house kitchen.īoth the Plumed Horse in Saratoga and the Village Pub in Woodside retained the one-star status they have held since 2009. In the South Bay/Peninsula, George Aviet’s Chez TJ of Mountain View was again awarded with a star the restaurant has been honored by Michelin for 15 years under a succession of chefs. The other NorCal and SoCal restaurants maintained their stars. Syhabout’s Commis in Oakland again earned two stars, a rating that signifies “excellent cuisine, worth a detour.” Last year’s two-star list of 14 dropped to 12 with the closure of two previous San Francisco honorees, Coi and Campton Place. ![]() He added: “You haven’t seen the last from me yet.” In response, Kinch praised the chefs and restaurateurs in the crowd for making it through the challenging pandemic years and talked of the diverse California culinary industry’s boundless potential. Poullennec congratulated Kinch during the three-star portion of the ceremony, saying, “David, we appreciate your outstanding work and admirable contribution to the industry.” The Los Gatos stars will be short-lived as Kinch is closing out his 20-year run at Manresa at year’s end. “California is a culinary powerhouse with a lot of home-grown talent,” Gwendal Poullennec, international director of the Michelin Guides, said Monday before the ceremony, adding that he believes the awards reflect the dynamism in this state. One is a Sacramento restaurant, giving that city its second Michelin star. Seventeen other restaurants joined the Michelin guide at the one-star level, with eight coming from Southern California, six from the Bay Area and two from the Central Coast. Of the 70 Michelin-starred restaurants in California, half of them are in the Bay Area.Īt the live Los Angeles ceremony on Monday, the acclaimed San Diego restaurant Addison moved up to the prestigious three-star level, joining the six Bay Area restaurants long honored for what Michelin calls “exceptional cuisine, worth a special journey.” California is now home to seven three-star restaurants, half of the nation’s total of 14. Marin resident Giancarlo Paterlini was also awarded two stars for Acquerello in San Francisco. ![]() It was the only Marin restaurant to be honored this year. ![]() The intimate restaurant, which offers seasonal tasting menus, received one star. San Anselmo’s Madcap, owned by San Anselmo resident Ron Siegel, was recognized again for this year’s Michelin Guide. Mississippi kite birds pa8/18/2023 ![]() Hopefully, we will be able to see these aerial acrobats this summer and also next summer. They just need some trees to nest in and flying insects to eat. ![]() They seem very adaptable and are not at high risk of a population collapse. Cornell Ornithology states their South America wintering areas are undocumented but they have been seen migrating through and living in all types of habitats, even in and around people. In the winter, they disappear to warmer climes. The helper helps build and guard the nest but also helps feed the young. An adult mated pair will allow an immature bird, male or female, to be a nest helper. Francis Wildlife Association in Quincy, Florida Photograph by Joel Sartore, National Geographic Photo Ark Animals Photo Ark Mississippi Kite This. They have an interesting nesting behavior. 1 / 2 A Mississippi kite photographed at St. They were present in Maryland during their usual nesting season and may have nested here. Usually, they live south of North Carolina and west to Texas but when the last Brood X cicadas arrived in 2004, groups of kites were seen winging over Maryland eating the flying cicadas. The Mississippi kites are a little bigger than a crow and have light gray bodies and heads, dark tails and dark mascara-like rings around their eyes. They are quite agile in the air, catching and eating insects, drinking, exchanging food, and courting in flight. The name kite was given to a group of birds that float on light winds. ![]() Reproduced courtesy of the John James Audubon Center at Mill Grove in Audubon, PA, the Montgomery County Audubon. They are light long-winged birds who spend much of their lives in flight. 117 of The birds of America (Audubon 1831). When the cicadas arrive en masse, birds that do not normally visit our area will arrive as well sometimes they may even nest out of their usual range. The cicadas are food for many animals-even bald eagles have been seen munching on them. Next summer, central Maryland, Delaware, and eastern Pennsylvania will be affected by the largest group, Brood X. That brood may affect southern Maryland, Virginia, and North Carolina. This summer is the 17th anniversary of the Brood IX 17-year cicada. The Expected Arrival of an Infrequent VisitorĪs the ground finally warms, more than plant life will start to awaken. But in this case, the camera couldn’t focus well because the chest was so smooth. I usually point the camera at the middle of the bird’s chest. I saw as many as six in the air at the same time. I didn’t realize that the Charleston, SC area had so many of these birds. AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |