What must you sell to break even?
An illustrative single-product model using your own GBP figures. Use the same period for fixed costs and sales quantity. No tax rates, finance costs or market-demand assumptions are added for you.
84 whole units to cover fixed costs
Contribution per unit: £12.00.
Fixed costs ÷ (selling price − variable cost), rounded up to a whole unit.
At 100 units: £200.00 modelled surplus before any costs you have left out.
Check the assumptions
Price and variable cost are treated as constant. Multiple products, price tiers, tax, capacity limits and uncertain demand need a fuller model. A break-even sales target does not prove those sales are achievable or that cash is available when bills fall due.
Method reference: Business Wales: costing and break-even, inspected 7 November 2026. General arithmetic only; local accounting and tax treatment must be checked separately.
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