Break
Even

Units · Revenue · Time to Profitability

Your Numbers

Fixed Costs / Month ($)

Rent, salaries, insurance, subscriptions — costs that don't change with sales volume

Price Per Unit ($) Variable Cost Per Unit ($)

Materials, shipping, transaction fees — costs per item sold

Expected Units Sold / Month

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Break-Even Units

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Break-Even Revenue

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Months to BE

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Contribution Margin

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Monthly Profit

Formula	Equation
Contribution Margin	Price - Variable Cost Per Unit
Break-Even Units	Fixed Costs / Contribution Margin
Break-Even Revenue	Break-Even Units x Price
Profit at X units	(Units x CM) - Fixed Costs

Strategy	How	Impact
Raise prices	Increase contribution margin	High
Lower variable costs	Negotiate with suppliers, optimize	High
Cut fixed costs	Smaller office, fewer subscriptions	Medium
Increase volume	Marketing, new channels	Medium
Add revenue streams	Upsells, services, subscriptions	High