Enter the period's fixed costs (rent, salaries) and, per unit, the selling price and the variable cost. The break-even point is the number of sales that covers the fixed costs. Use amounts excluding VAT.
| Contribution margin per unit | €20.00 |
| Contribution margin (% of price) | 40% |
| Units to break even | 100 |
| Revenue at break-even | €5,000.00 |
| Profit at 150 units | €1,000.00 |
| Margin of safety (above break-even) | 50 (33.33%) |
Educational estimate, not financial advice. It assumes a single product with constant fixed and variable costs; it does not include taxes on the profit or a mix of products with different margins.