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Find how many units you must sell to cover fixed costs, the break-even revenue, and the sales needed for a target profit — with a chart.
Also covers: Break-even point calculator · Break-even analysis
Break-even point
445 units
$20,000.00 in sales · each unit contributes $27.00 (60% contribution margin)
Contribution / unit
$27.00
Break-even revenue
$20,000
For target profit
630 units
$28,333
Working
Fixed costs, price per unit and variable cost per unit.
Units and revenue to break even, and what's needed for a target profit.
Fixed costs ÷ (price − variable cost per unit). The bracket is the contribution margin: what each sale adds towards fixed costs.
There's no break-even — every sale loses money.
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