Breakeven Analysis Year 1
	Prepared By:	Company Name:
	Sam Miller	Aviation Flight Academy
	Gross Margin % of Sales
	Gross Margin	$               73,371,864
	Total Sales	$             239,582,880
	Gross Margin/Total Sales	30.6%
	Total Fixed Expenses
	Payroll	$            4,742,858.16
	Operating Expenses	$          13,333,656.27
	Operating + Payroll	$             18,076,514
	Breakeven Sales in Dollars (Annual)
	Gross Margin % of Sales	30.6%
	Total Fixed Expenses	$               18,076,514
	Yearly Breakeven Amount	$             59,025,669
	Monthly Breakeven Amount	$               4,918,806