Exercises / Finance and business maths · 2 of 14
How many units to break even?
Each unit sold earns its price minus its variable cost: the contribution margin. Break-even units are the fixed costs divided by that margin.
Your taskIn B6, work out the break-even volume: fixed costs (B1) divided by the price (B2) minus the variable cost per unit (B3).
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| Row | A | B |
|---|---|---|
| 1 | Fixed costs | $60,000.00 |
| 2 | Price per unit | $49.00 |
| 3 | Variable cost per unit | $29.00 |
| 4 | ||
| 5 | ||
| 6 | Break-even units |