📊 Cost-Volume-Profit Analysis Learning Tool
An Interactive Learning App
📝 Enter Your Numbers
🧹 Clear All Inputs
Selling Price per Unit ($)
Variable Cost per Unit ($)
Fixed Costs ($)
Target Profit ($)
📊 Your Results
1,000
Break-Even Units
$15,000
Break-Even Sales ($)
$10.00
Contribution Margin per Unit
1,500
Units for Target Profit
66.7%
Contribution Margin Ratio
$22,500
Sales for Target Profit
📈 Break-Even Graph
🧾 Contribution Margin Income Statement
Sales
-
Less: Variable Costs
-
Contribution Margin
-
Less: Fixed Costs
-
Profit
class="double-underline">-
📐 Key Formulas
Basic Calculations
Contribution Margin per Unit:
Selling Price - Variable Cost per Unit
Break-even Point (Units):
Fixed Costs ÷ Contribution Margin per Unit
Advanced Calculations
Break-even Point (Sales $):
Break-even Units × Selling Price per Unit
Target Profit (Units):
(Fixed Costs + Target Profit) ÷ Contribution Margin per Unit
💡 Learning Tips
Try these scenarios to learn:
What happens
if you double the fixed costs?
How does
increasing the selling price by $5 affect break-even?
What if
variable costs decrease by 20%?
Compare
a business with high fixed costs vs. low fixed costs