Break-Even Analysis

How many units must you sell to cover fixed costs?

Contribution per unitCHF 75.00

Break-even units: 800
Break-even revenue: CHF 96'000
Contribution margin: 62.50 %

Break-even units – depending on Fixed costs per year

How it works

The break-even point is the number of units you must sell to cover all fixed costs. It equals fixed costs divided by the contribution per unit, which is the price minus the variable cost per unit. Sales above this level make a profit.

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