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The break-even point is where total revenue equals total costs — no profit, no loss. Below break-even, the business loses money; above it, every unit sold contributes to profit.
सूत्र
Break-even units = Fixed costs / (Selling price − Variable cost per unit)
- Q
- Break-Even Quantity (units)
- F
- Fixed Costs ($)
- P
- Unit Selling Price ($/unit)
चरण-दर-चरण मार्गदर्शिका
- 1Contribution Margin = Selling Price − Variable Cost per Unit
- 2Break-Even Units = Fixed Costs ÷ Contribution Margin
- 3Break-Even Revenue = Break-Even Units × Selling Price
- 4Margin of Safety = Actual Sales − Break-Even Sales
हल किए गए उदाहरण
इनपुट
$50,000 fixed costs, $25 selling price, $10 variable cost
परिणाम
Contribution = $15; Break-even = 3,333 units; Revenue = $83,325
अक्सर पूछे जाने वाले प्रश्न
What are fixed costs vs variable costs?
Fixed costs (rent, salaries) don't change with production. Variable costs (materials, shipping) scale with units produced. Contribution margin = Price − Variable cost.
What happens after break-even?
Every unit sold beyond break-even contributes its full contribution margin to profit (before taxes). This is where profitability accelerates.
How do I lower my break-even point?
Reduce fixed costs, raise selling price, or lower variable costs. Even small improvements multiply across all units sold.
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