Cost-Volume-Profit Calculator
Analyze the relationship between costs, volume, and profit with CVP analysis.
Cost & Price Information
$100
$1$1,000
$60
$0$1,000
$50,000
$0$500,000
2,000 units
0 units10,000 units
$25,000
$0$200,000
Operating Profit/Loss
$30,000
Break-even at 1250 units ($125,000)
Contribution Margin
$40
Per unit
CM Ratio
40.0%
Break-Even Units
1,250
Break-Even Sales
$125,000
Margin of Safety
In Units750 units
In Dollars$75,000
As Percentage37.5%
Target Profit: $25,000
Units Required1,875
Sales Required$187,500
Operating Leverage2.67x
CVP Analysis Formulas
Break-Even Point
BE Units = Fixed Costs / CM per Unit
BE Sales = Fixed Costs / CM Ratio
Target Profit
Units = (Fixed Costs + Target Profit) / CM