Appendix: Reference Information
123
Breakeven
PFT
=
P Q
N
(
FC
+
VC Q
)
where:
PFT
= profit
P
= price
FC
= fixed cost
VC
= variable cost
Q
= quantity
Days between Dates
With the Date worksheet, you can enter or compute a date
within the range January 1, 1950, through December 31, 2049.
Actual/actual day-count method
(assumes actual number of days per month and actual number
of days per year):
DBD
(days between dates)
=
number of days II
-
number of days I
Number of Days I
= (
Y
1
-
YB
)
Q
365
+ (
number of days MB to M1
)
+
DT
1
+
(
)
Y
YB
1
4
−
Number of Days II
= (
Y
2
-
YB
)
Q
365
+ (
number of days MB to M
2)
+
DT
2
+
(
)
Y
YB
2
4
−
where:
M
1 = month of first date
DT
1 = day of first date
Y
1 = year of first date
M
2 = month of second date
DT
2 = day of second date
Y
2 = year of second date
MB
= base month (January)
DB
= base day (1)
YB
= base year (first year after leap year)
