Build a break-even calculator

What you'll build: the number of units where revenue exactly covers costs.

What you need: comfort with multiplication and division.

Why this matters: break-even is the first question of any business plan.

Step 1 — Profit per unit

You sell at $25, each unit costs $15 to make.

=25-15 // => 10

What just happened: each unit sold contributes $10 toward fixed costs.

Step 2 — The break-even point

Fixed costs are $2,000. Divide them by the $10 contribution per unit.

=2000/(25-15) // => 200

What just happened: sell 200 units and you've exactly covered your $2,000 in fixed costs. Unit 201 is your first profit.

Try changing…

• Your own price, unit cost, and fixed costs.

You learned

• Contribution per unit = price − cost.
• Break-even units = fixed costs ÷ contribution per unit.

Next: Investment growth