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계산 입력

Fixed Costs ($)

Variable Costs per Unit ($)

Selling Price per Unit ($)

계산하다 모두 삭제

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결과

Break-Even Results	Value
Break-Even Point (Units)	1,000 units
Break-Even Point (Sales)	$15,000
Contribution Margin	$10
Contribution Margin Ratio	66.67%

Understanding the Results:

The break-even point is where total revenue equals total costs, resulting in neither profit nor loss. At 1,000 units or $15,000 in sales, you will break even.

The contribution margin of $10 per unit represents the amount each unit contributes to covering fixed costs and generating profit.

A contribution margin ratio of 66.67% indicates the percentage of each sales dollar available to cover fixed costs and generate profit.