Break-even Point
Calculates break-even where revenue covers fixed and variable costs.
Break-even (units)
625
Advertisement
Formula
break-even (units) = fixed costs / (price − variable cost)
Example: 50,000 / (200 − 120) = 625 units
Methodology
Break-even (units) = fixed costs / (selling price − variable cost per unit).
Example
Fixed 50,000 CZK, margin per unit 250 CZK → BEP = 200 units.