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.
Then divide the total fixed cost by the volume of production to calculate the fixed cost per unit of production. Next add the fixed cost per unit to the variable cost per unit to compute a total cost per unit. This is your. breakeven sale price. The larger the number of units you produce and sell, the smaller the sale price needed to breakeven, and vice. versa.