Business & economics · Grades 9–12
Break-even sales volume · formula reference
Assume constant per-unit values and no capacity limits; this is an educational accounting model.
Formula
Assume constant per-unit values and no capacity limits; this is an educational accounting model.
quantity = fixed cost / (price − variable cost)
Worked example
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
Prerequisites and checking
Algebra and the topic definitions. Keep units and rounding consistent. State the model conditions before applying the formula.
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