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Break Even Point in Sales?

Sales $2,000,000

Variable Costs $1,200,000

Contribution Margin $800,000

$2,000,000

Sales Mix $4,000,000 $0.50

Contribution Margin Ratio $800,000

$2,000,000 $0.40

Total Fixed Costs = 800,000

I just need a double check that I am figuring the break even point in sales correctly.

Fixed cost / 1-(contribution margin / total sales) equal break even sales revenue

800,000 / 1 - (800,000 / 2,000,000) = $799,999.60

Is this correct? If not where is my error? Thanks

1 Answer

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  • 8 years ago
    Favorite Answer

    The breakeven point in sales is FC/(Contribution Margin/Sales), don't subtract the denominator from 1!

    Good luck!

    Source(s): Accountant
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