## Break-Even Point Analysis

Read this text on break-even point analysis. It goes through the process of calculating the break-even point for cost analysis under different scenarios. Take notes on each of the following: define the break-even point, differentiate between fixed and variable costs, and write the formulas on how to calculate the break-even point, calculate the contribution margin, calculate the contribution margin ratio, and calculate the margin of safety.

### Finding the Break-Even Point

#### 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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