Sales revenue to cover costs.
Break-even revenue = Fixed Costs ÷ Contribution Margin %. Contribution margin is what's left after variable costs.
This is the revenue level where you're neither profiting nor losing money.
Contribution margin percentage is the key lever here — improving it, either by raising prices or cutting variable cost per sale, lowers the break-even revenue needed just as much as cutting fixed costs does.
$10,000 fixed costs ÷ 40% contribution margin = $25,000.00 in revenue to break even.
Both are useful. Units give a sales target; revenue gives a dollar target. Same underlying math.
Higher fixed costs, lower contribution margin. Cutting fixed costs is often the fastest path down.
This version works from a contribution margin percentage directly, which is convenient when you know your overall margin but not a precise per-unit price and cost breakdown.