Calculateur de Seuil de Rentabilité en Unités — Formule
## How to Calculate Break Even Units
### Formula
**Break Even Units = Fixed Costs / (Price - Variable Cost Per Unit)**
This tells you the exact number of units you must sell before you start making a profit. The contribution margin per unit is the key driver -- a higher margin means fewer units needed to break even.
### Formula
**Break Even Units = Fixed Costs / (Price - Variable Cost Per Unit)**
This tells you the exact number of units you must sell before you start making a profit. The contribution margin per unit is the key driver -- a higher margin means fewer units needed to break even.
Exemple Résolu
A business with $25,000 in fixed costs selling a product for $80 with a $30 variable cost per unit.
- Contribution margin per unit = $80 - $30 = $50
- Break even units = $25,000 / $50 = 500 units
- Break even revenue = 500 x $80 = $40,000
- Contribution margin ratio = $50 / $80 x 100 = 62.5%