Break-Even Point Analysis

Learning Outcomes

• Define the break-even point
• Differentiate between fixed and variable costs
• Calculate the break-even point
• Calculate the contribution margin
• Calculate the contribution margin ratio
• Calculate the margin of safety

Source: Ducere Business School, https://courses.lumenlearning.com/wm-introductiontobusiness/chapter/reading-finding-the-break-even-point/
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