Interactive Portfolio

Fixed costs (monthly)

$

Variable cost per unit

$

Price per unit

$

Price must exceed variable cost to reach break-even. Increase price or reduce variable costs.

Break-even units

—

units / month

Break-even revenue

—

monthly target

Contribution margin

—

per unit

Margin of safety

—

at 1.5x break-even volume

Revenue Total costs Net profit/loss

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