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11+entrepreneurship-lab

Break-even analysis

Understand why break-even as viability test: if break-even requires 500 customers in a market of 200, the business cannot mathematically work.

In this lesson

Break-even analysis is part of Profit, Margins & Break-even. This preview shows how entrepreneurship-lab connects to everyday family decisions such as earning, saving, spending choices, goals, approvals, or parent-guided money conversations inside Progress Penguin.

Think about this money choice

Imagine this situation: Fixed costs: 40000 in local currency/month. Selling price: 2000 in local currency/unit. Variable cost: 800 in local currency/unit.

How it works

Break-even as viability test: if break-even requires 500 customers in a market of 200, the business cannot mathematically work. Knowing this before launch saves months of effort and capital. Break-even analysis converts 'will this work?' from a hope into a calculation, and provides the sales target that determines launch viability.

Apply it to a real decision

Real-life money moment: Fixed costs: 40000 in local currency/month. Selling price: 2000 in local currency/unit. Variable cost: 800 in local currency/unit. Break-even units? The key lesson is: Break-even = fixed costs ÷ contribution margin per unit.

Activity preview

Apply the idea

Use the lesson to complete this short practice activity.

Try one real money action

Open Tasks and submit proof for one task, or open Requests and make a deposit request. Parent approval can happen later.

Quiz preview

Break-even means:

Profit doubled
Revenue exactly covers costs
All costs paid
No revenue

Fixed costs: 40000 in local currency/month. Selling price: 2000 in local currency/unit. Variable cost: 800 in local currency/unit. Break-even units?

50 units — fixed costs ÷ (price − variable cost) = 40,000 ÷ (2,000−800) = 40,000 ÷ 1,200 = 33.3 units
100 units
20 units
33 units