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Business & economics · Grades 9–12

Break-even sales volume

Assume constant per-unit values and no capacity limits; this is an educational accounting model.

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Method and conditions

Assume constant per-unit values and no capacity limits; this is an educational accounting model.

quantity = fixed cost / (price − variable cost)

Worked examples

A model business has fixed cost $6000, price $63 per unit and variable cost $39 per unit. Find the minimum whole units needed to break even. Round the final result to 4 decimal places if needed.

Contribution per unit is $24. Divide fixed cost by contribution and round upward to whole units.

250

A model business has fixed cost $300, price $33 per unit and variable cost $20 per unit. Find the minimum whole units needed to break even. Round the final result to 4 decimal places if needed.

Contribution per unit is $13. Divide fixed cost by contribution and round upward to whole units.

24

Try it

  1. A model business has fixed cost $10000, price $28 per unit and variable cost $23 per unit. Find the minimum whole units needed to break even. Round the final result to 4 decimal places if needed.

  2. A model business has fixed cost $9300, price $40 per unit and variable cost $10 per unit. Find the minimum whole units needed to break even. Round the final result to 4 decimal places if needed.

Check your work

Answers and marking notes
  1. 2000

    Contribution per unit is $5. Divide fixed cost by contribution and round upward to whole units.

  2. 310

    Contribution per unit is $30. Divide fixed cost by contribution and round upward to whole units.

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