MyBreakEven | Original fictional USD example | 3 November 2026
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| Units | Sales | Variable costs | Contribution | Operating profit |
|---|---|---|---|---|
| 150 | 18000 | 10800 | 7200 | -2400 |
| 200 | 24000 | 14400 | 9600 | 0 |
| 250 | 30000 | 18000 | 12000 | 2400 |
| 300 | 36000 | 21600 | 14400 | 4800 |
Business / period / source records / assumptions / reviewer / decision / review date
| Units | Sales | Variable costs | Contribution | Operating profit |
|---|---|---|---|---|
| 150 | Enter here | Enter here | Enter here | Enter here |
| 200 | Enter here | Enter here | Enter here | Enter here |
| 250 | Enter here | Enter here | Enter here | Enter here |
| 300 | Enter here | Enter here | Enter here | Enter here |
Operating profit = units × (net price − variable cost per unit) − fixed operating costs. Contribution per unit is net price less variable cost. The contribution ratio divides that contribution by price. Break-even units equal fixed costs divided by positive unit contribution. Required units for a profit target equal (fixed costs + target operating profit) divided by unit contribution.
If contribution is zero or negative, selling more of the unchanged offer does not cover positive fixed costs. Keep every amount in the same period and currency. Owner wages included in fixed costs must not be added again as a separate profit goal. Drawings and financing require separate cash treatment.
| Sold units | Sales | Variable cost | Contribution | Operating profit |
|---|---|---|---|---|
| 150 | $18,000 | $10,800 | $7,200 | −$2,400 |
| 200 | $24,000 | $14,400 | $9,600 | $0 |
| 250 | $30,000 | $18,000 | $12,000 | $2,400 |
| 300 | $36,000 | $21,600 | $14,400 | $4,800 |
Unit contribution is $48, the contribution ratio is 40%, and exact break-even is 200 units or $24,000. A $4,800 operating-profit target requires 300 units. A $5,000 target would require 304.1667 units mathematically; 305 whole units produce $5,040 profit under the unchanged assumptions.