Management Sciences & Cost Accounting Suite

Break-Even & Margin of Safety Analyzer

Determine your exact Break-Even Point (BEP in units & revenue), Contribution Margin Ratio ($CMR\%$), and required volume for target profit.

Cost & Revenue Structure

Total Fixed Costs (₦)

Rent, administrative salaries, depreciation

Unit Selling Price (₦)

Unit Variable Cost (₦)

Estimated Sales (Units)

Target Profit Goal (₦)

Break-Even & Profit Thresholds

200 Units

Break-Even Revenue: ₦500,000

Contribution Margin

₦1,000 (40.0%)

Margin of Safety (MOS)

42.9% (150u)

Target Profit Requirement (₦100,000):300 Units (₦750,000)

Projected Net Income at 350 Units:₦150,000