... Cost of Additional Staff. (£4,200) My Variable Costs are:> Electricity (£0.60)> Maintenance (£0.20)> Consumables (£0.40) So to calculate my Fixed and Variable Costs, I will have to just simply add up all of my FC and VC. Fixed Costs = £22,620 + £1,120 + £620 + £4200 = £28,560 Variable Costs = 60p + 20p + 40p = £1.20 Selling Price = £8.00 per session To put my FC into the break-even table, all I have to do is just keep copying the same figure, which is £28,560 because my FC do not vary with the level of output. My VC per unit, in this case, per sessions because that is what we are dealing with, I do £1.20 and multiply the number of sessions (Quantity) carried out. Subsequently, my TC will then be calculated by adding up my FC and VC per session (unit). Multiplying the number of sessions (Quantity) with the price per session, which is ...

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