Finance & Business · pattern A, Numeric fields
Enter fixed costs, price and variable cost per unit for the break-even volume, the contribution per unit and the margin of safety at a target volume.
break-even units = fixed costs ÷ (price − variable cost)
The denominator is the contribution per unit — what each sale adds toward covering fixed costs. If it is zero or negative, no volume breaks even.
1,600.0
Every unit sold contributes price minus variable cost toward the fixed costs; once they are covered, each further unit's contribution is profit. This is why a small price increase moves break-even so much more than a small cost reduction on a low-margin product — the change lands entirely in the contribution.
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These are coursework tools. Nothing here is financial advice, no figure accounts for tax rules in your jurisdiction, and no result should be relied on for a real borrowing or investment decision.