Break-even point
Work out how many units you must sell to cover your fixed costs, and see how a price change moves that number.
In this lesson
- Contribution per unit (also called contribution margin) = price minus variable cost per unit.
- Break-even units = fixed costs divided by contribution:
=B2/(B3-B4). - Round up to a whole unit:
=ROUNDUP(B2/(B3-B4),0).
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Delete repeated rows from a merged list, and choose which columns decide what counts as a duplicate.
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- Skill
- Business math
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- Confident
Where it sits in Business math
- Profit margin and markup11 min
- Percentage increase and decrease9 min
- Compound interest11 min
- Loan payments with PMT10 min
- Break-even pointThis lesson10 min
- Currency conversion table10 min
The steps
10 steps: 4 explanations, 4 Do this, 2 questions, then Your turn.
Try a free lesson first
Delete repeated rows from a merged list, and choose which columns decide what counts as a duplicate.
Confident · 9 min · Free, with no sign-up
Do the free lesson on your computer.
Send yourself the link and open it on a laptop or desktop.
On your computer, go tolearnford.com/go/BV7C