Formula
Contribution = Price − Variable cost. Break-even units = Fixed costs ÷ Contribution.
Worked example
Fixed $250,000, variable $8,000, price $12,000 → contribution $4,000, break-even 63 units (rounded up), revenue $756,000.
Contribution = Price − Variable cost. Break-even units = Fixed costs ÷ Contribution.
Fixed $250,000, variable $8,000, price $12,000 → contribution $4,000, break-even 63 units (rounded up), revenue $756,000.