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Multi-Product Break-even
Break-even in value and units for a product mix, using the weighted-average contribution and the planned sales mix.
Indicative. Weighted contribution per unit = Σ(contribution × mix) ÷ Σmix. Break-even units = fixed cost ÷ weighted contribution; these are split across products in the sales-mix ratio, and valued at each product's price. Assumes a constant mix. Confirm cost behaviour.