Break-even calculator
Break-even units are fixed costs divided by contribution per unit. With 5,000 of fixed costs, a 25 price and 10 variable cost, contribution is 15 and you need 334 units; 8,350 of revenue, to break even.
How to find your break-even point
The interesting output is the contribution margin rather than the break-even count. It tells you which lever moves the answer fastest. A price rise of ten per cent on a 60% contribution margin cuts the break-even volume by about a seventh; the same ten per cent cut in variable cost moves it far less. That asymmetry is why pricing is usually the highest-leverage decision available, and why businesses with thin contribution margins are so exposed; small changes in either price or cost move the break-even point dramatically.
Questions
Fixed costs divided by contribution per unit, where contribution is price minus variable cost.
Anything that does not change with volume: rent, salaries, insurance, software. Materials and shipping are variable.
Add it to fixed costs before dividing. The target row above does exactly that.
Usually price, because it raises contribution without touching volume, provided demand holds.
Use a weighted average contribution margin across the mix, and revisit it whenever the mix shifts.