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Business

Break-Even Analysis

Units and revenue needed to cover fixed costs.

Your numbers

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$
$
$

Break-even units

3,273

Contribution margin / unit$55
Break-even revenue$393K
Contribution margin / unit
$55.00
Contribution margin ratio
45.8%
Break-even revenue
$392,727
Units for target profit
4,364

Break-even assumes your fixed costs and margins hold steady. Owner draws, loan principal, and taxes are not expenses on the income statement but they still have to come out of the same till.

In plain English

Break-Even Analysis explained simply

Break-even is the moment a business stops losing money and starts earning it. This tells you how many things you need to sell to get there.

For example

Rent and bills cost $5,000 a month. Each item sells for $50 and costs you $20 to make, so you keep $30. You need about 167 sales a month to break even.

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