The sales volume at which you cover all costs, neither making nor losing money. It is fixed costs divided by each unit's contribution.
An example
With €3,000 of fixed costs and €20 of contribution per unit, you need to sell 150 units.
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Learn more
- How many sales do you need to make $2,000?
- Can your business break even with its current capacity?
- Can you raise prices and lose some sales?