Break-even point calculator
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Result
Units needed1200
Revenue needed€60 000.00
Contribution margin per unit€20.00
Step-by-step solution
Contribution margin
price − variable cost = €50.00 − €30.00 = €20.00
Units
(fixed costs + target profit)/margin = 24000/20 = 1200 → 1200
Key formulas
- Contribution margin
- CM = p − v
- Break-even quantity
- QBE = FC/(p − v)
- Target profit
- Q = (FC + profit)/(p − v)
- Profit
- π = (p − v)·Q − FC
- Margin of safety
- (Q − QBE)/Q
Practise Break-even analysis
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