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A break-even number needs its assumptions beside it.
In the Product Unit Economics and Break Even Kit's fictional desk-tray example, the inputs are USD 30 per unit, USD 13 in base variable costs, a 3% sales fee and USD 1,800 in assigned monthly fixed costs.
That leaves USD 16.10 contribution per unit. Dividing the assigned fixed costs by that contribution and rounding up gives 112 whole units for the included costs.
Change only the illustrative selling price to USD 27 and contribution falls to USD 13.19. The modeled break-even rises to 137 units.
Before using a scenario:
• Keep the product, channel, period and currency explicit
• Record the costs included and excluded
• Check current cost inputs and how the sales fee is applied
• Review demand and capacity separately from the calculation
These are invented planning inputs, not actual sales results or suggested prices. The example excludes owner salary and income tax. The calculation doesn't establish demand, cash sufficiency or taxable profit.
The preview is an actual worksheet page from the kit. It includes a five-page editable Word packet, matching printable PDF, Excel scenario workbook, fictional completed example and Quick Start.
A manual planning tool; consequential decisions still need appropriate professional review.
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