Our Explanation of Break-even Point illustrates how to determine the number of units or sales dollars that will result in zero net income. The techniques rely on a product’s contribution margin or contribution margin ratio.

Modules

• Introduction to Break-even Point, Expense Behavior, Revenues or Sales
• Contribution Margin, Break-even Point in Units
• Desired Profit in Units, Break-even Point in Sales Dollars, Desired Profit in Sales Dollars