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
Try It
Play the simulation below multiple times to see how different choices lead to different outcomes. All simulations allow unlimited attempts so that you can gain experience applying the concepts.
Candela Citations
CC licensed content, Original
- The Rise of the Business Guru. Authored by: Clark Aldrich for Lumen Learning. License: CC BY: Attribution