Contribution margin per unit
$51
Price minus variable cost. Every sale contributes this toward fixed costs and profit.
- Break-even units per month
- 167
- Break-even revenue per month
- $13,193
To make $3,000 profit / month
You need to sell 226 units for $17,854.
This assumes all units produced are sold and fixed costs stay constant within the relevant range. Real businesses have step-fixed costs, returns, and discounts.