The units you must sell to cover all costs.
Q = CF ÷ (P − CV)
What each letter means
- CF: Fixed costs
- P: Price per unit
- CV: Variable cost per unit
An example
With CF = €3,000, P = €50, CV = €30: Units to break even = 150 units.
The units you must sell to cover all costs.
With CF = €3,000, P = €50, CV = €30: Units to break even = 150 units.