01 · Break-even volume
How many sales cover the fixed costs?
This simplified calculation divides monthly fixed costs by the contribution from each sale.
fixed costs ÷ (price − variable cost)Business tools
Use your own assumptions, see the formula, and treat the result as a planning input rather than a promise.
This simplified calculation divides monthly fixed costs by the contribution from each sale.
fixed costs ÷ (price − variable cost)This planning rate spreads desired owner income and annual overhead across the hours customers can actually be billed.
(income + overhead) ÷ annual billable hours