Fixed costs, variable cost per unit, and price — see the break-even unit count and revenue.
Break-even units
375
Break-even revenue
$4,500.00
Contribution margin
Per unit, after variable cost
$8.00
Contribution margin %
66.7%
Mid-mark is the break-even point. Past it is profit.
Break-even is the unit count where gross profit equals fixed costs — the moment you stop losing money. Everything sold past that point is profit (before taxes).
If break-even feels unreachable, the fix is almost always on the price or variable-cost side, not fixed costs. A $1 price increase usually moves the needle more than chasing rent down.
contribution_margin = price − variable_cost
BE_units = fixed_costs ÷ contribution_margin
BE_revenue = BE_units × price
Profit Margin
Gross margin, net margin, and markup — convert between them cleanly so you do not mix up 40% margin and 40% markup.
Cost-Plus Pricing
Set a retail price from your cost and target margin — with a sanity check against competitor pricing.
Wholesale Markup
Price wholesale and retail in lockstep — keystone, MAP-friendly, and key-two markups with gross profit checks.