contribution per unit - selling price - variable cost per unit, total contribution - contribution per unit x number of units sold, break even point - fixed costs / contribution per unit, margin of safety - sales - break even level of output, months to break even - break even units / units produced per month, area of profit shows - the amount of profit made by the business, fixed cost determines - where the total costs line starts, margin of safety is - the number or value of units sold above the break even point , area of loss shows - the loss made by the business,

Break-Even Calculations

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