Break-Even Not Achievable
Your variable cost per unit is greater than or equal to your selling price, so you'll lose money on every unit sold no matter the volume.
How This Works
Each unit sold contributes its "contribution margin" (price minus variable cost) toward covering fixed costs. Once enough units are sold to cover all fixed costs, every additional unit is pure profit.
Formula
Example
$10,000 in fixed costs, selling at $50/unit with $30 variable cost, breaks even at 500 units ($25,000 revenue).
Frequently Asked Questions
How many units to break even with $50,000 fixed costs?
This isn't achievable — variable cost per unit exceeds the selling price.
What is contribution margin?
Price per unit minus variable cost per unit — the amount each sale contributes toward covering fixed costs (and then profit, once fixed costs are covered).