Fixed + variable costs → units you need to sell to cover every penny.
| Price change | Price / unit | Contribution | Break-even units | Profit at expected |
|---|---|---|---|---|
| -20% | £40.00 | £20.00 | 250 | £0.00 |
| -10% | £45.00 | £25.00 | 200 | £1,250.00 |
| -5% | £47.50 | £27.50 | 182 | £1,875.00 |
Base | £50.00 | £30.00 | 167 | £2,500.00 |
| +5% | £52.50 | £32.50 | 154 | £3,125.00 |
| +10% | £55.00 | £35.00 | 143 | £3,750.00 |
| +20% | £60.00 | £40.00 | 125 | £5,000.00 |
Sales could fall 33% before you hit losses — a comfortable cushion.
Break-even is 167 units of your 250 expected — contribution margin 60.0%.
17 more than today at the same price.
+4.0% vs today's £50.00 at 250 units.
-10.0% vs today's £20.00 per unit.
Max monthly overhead that still leaves £3,000 profit (now £5,000).
Each recommendation changes one lever at a time, holding the others at your current inputs. Combining a smaller price rise with a modest cost cut usually beats one big move.
Break-even units = Fixed costs ÷ (Price per unit − Variable cost per unit). This is the number of sales needed each month before you make a profit.