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Cost–Volume–Profit — Break-Even and Margin of Safety

Break-even chart for management accounting: sales revenue against total cost and the fixed-cost floor, with the break-even volume, the budget point, the contribution per unit and the margin of safety computed from the stated selling price, variable cost and fixed cost.

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Cost–volume–profit — Line 3 moulding cell5 series (function, scatter). x from 0 to 25 — Units sold. y from 0 to 2000 — Revenue and cost. Series: Sales revenue; Total cost; Fixed cost; Break-even 16,000 units; Budget 22,000 units.Cost–volume–profit — Line 3 moulding cellFY26 budget. Selling price £75/unit, variable cost £45/unit, fixed cost £480,000 · 5 series · 389 pointsSales revenueTotal costFixed costBreak-even 16,000 units: 16, 1200Budget 22,000 units: 22, 16500510152025Units sold (thousands)0500100015002000Revenue and cost (£000)Sales revenueTotal costFixed costBreak-even 16,000 unitsBudget 22,000 unitsContribution is £75 − £45 = £30 per unit, so break-even is £480,000 ÷ £30 = 16,000 units and £1.20m of revenue. At the 22,000-unit budget, revenue is £1,650k againsttotal cost of £1,470k, an operating profit of £180k and a margin of safety of 6,000 units, 27% of budgeted volume.

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title: Cost–volume–profit — Line 3 moulding cell
subtitle: FY26 budget. Selling price £75/unit, variable cost £45/unit, fixed cost £480,000
x: Units sold (thousands)
y: Revenue and cost (£000)
grid: both
legend: right

plot "Sales revenue" y = 75*x for x in [0, 24]
plot "Total cost" y = 480 + 45*x for x in [0, 24]
plot "Fixed cost" y = 480 for x in [0, 24] dashed: yes

scatter "Break-even 16,000 units"
  16, 1200

scatter "Budget 22,000 units"
  22, 1650

note: Contribution is £75 − £45 = £30 per unit, so break-even is £480,000 ÷ £30 = 16,000 units and £1.20m of revenue. At the 22,000-unit budget, revenue is £1,650k against total cost of £1,470k, an operating profit of £180k and a margin of safety of 6,000 units, 27% of budgeted volume.