💰 Cost Structure
Fixed Costs (rent, salaries)
$
Variable Cost / unit (materials, labor)
$
Selling Price / unit
$
📊 Projected sales
500 units
0
500
1000
Status:
✔ Profit
Projected profit:
+$5,000
Break‑Even Units
500
units
Break‑Even Revenue
$17.5k
sales
Contribution Margin
$20.00
per unit
📈 Cost‑Volume‑Profit
Revenue
Cost
BEP
CM Ratio57.14%
Variable Cost Ratio42.86%
Safety Margin0 units
Safety %0%
Risk LevelHigh
📘 Formula reference ▼
BEP (units)
Fixed Costs / (Price – Variable Cost)BEP Revenue
BEP units × Selling PriceContribution Margin
Price – Variable Cost