America Voted: The 20 Most Annoying TV Hosts. November 6, 2014 9:37 AM By Jay Edwards. WASHINGTON - JULY 26: Court-TV and CNN personality Nancy Grace speaks during a rally in support of the Children's Safety Act (H.R.3132) July 26, 2005 on Capitol Hill in Washington, DC.
Break-even revenue equals fixed costs divided by contribution margin ratio, which equals contribution margin divided by total revenue. The contribution margin is equal to the difference between revenue and variable costs. Fixed costs include rent, insurance, administrative salaries, maintenance and property taxes. A small business would incur some fixed costs even if it doesn't have any revenue.
To calculate the break-even point in terms of revenue (a.k.a. currency units, a.k.a. sales proceeds) instead of Unit Sales (X), the above calculation can be multiplied by Price, or, equivalently, the Contribution Margin Ratio (Unit Contribution Margin over Price) can be calculated:he break-even level or break-even point (BEP) represents the sales amountâin either unit or revenue termsâthat is required to cover total costs (both fixed and variable). Total profit at the break-even point is zero. Break-even is only possible if a firmâs prices are higher than its variable costs per unit.