Break Even Calculator — illustrative example

INPUT
Monthly fixed costs USD 1,200; price USD 30 per unit; variable cost USD 18 per unit.

RESULT
Contribution per unit: USD 12.
Break even: 1,200 ÷ 12 = 100 units per month.
At 100 units, revenue and modeled total cost both equal USD 3,000.

REVIEW
Define fixed costs and variable cost per unit for the same period. If contribution per unit is zero or negative, there is no finite break even quantity under those assumptions.

This is a teaching example, not a live execution record.