{"id":5187,"date":"2026-06-24T19:38:45","date_gmt":"2026-06-24T09:38:45","guid":{"rendered":"https:\/\/www.hashmicro.com\/au\/blog\/?p=5187"},"modified":"2026-06-24T19:38:45","modified_gmt":"2026-06-24T09:38:45","slug":"break-even-analysis","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/au\/blog\/break-even-analysis\/","title":{"rendered":"Break Even Analysis: Formula, Costs, and Business Example"},"content":{"rendered":"<p>Break even analysis shows the sales point where revenue covers total costs. It helps businesses understand whether pricing, costs, and sales targets are strong enough to support profitability.<\/p>\n<p>Businesses use break even analysis by comparing fixed costs, variable costs, selling price, and contribution margin. From there, they can set a realistic sales target before launching, expanding, or changing prices.<\/p>\n<!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(true);\r\n\/\/             triggered = false;\r\n\/\/         }\r\n\/\/     });\r\n\r\n\/\/     function isCompletelyScrolledPast(element) {\r\n\/\/         var elementTop = element.getBoundingClientRect().top;\r\n\/\/         var elementBottom = element.getBoundingClientRect().bottom;\r\n\/\/         return elementTop < 0 && elementBottom < 0;\r\n\/\/     }\r\n\r\n\/\/     function showSectionDropdownFixedTop(show) {\r\n\/\/ \t\tif (show) {\r\n\/\/ \t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n\n<style>\r\n\t.takeaways-container {\r\n\t\tmargin: 20px 0;\r\n\t\tfont-family: sans-serif;\r\n\t}\r\n\t.box-content {\r\n\t\tbackground-color: #fffacd;\r\n\t\tbox-shadow: 0 4px 8px rgba(0, 0, 0, 0.1);\r\n\t\tborder-radius: 25px;\r\n\t\tpadding: 25px;\r\n\t}\r\n\t.title {\r\n\t\tmargin-bottom: 20px;\r\n\t}\r\n\t.title p {\r\n\t\tdisplay: inline-block;\r\n\t\tbackground-color: #8A0E19;\r\n\t\tcolor: #ffffff;\r\n\t\tpadding: 8px 15px;\r\n\t\tborder-radius: 8px;\r\n\t\tfont-size: 22px;\r\n\t\tfont-weight: bold;\r\n\t\tmargin: 0;\r\n\t}\r\n\t.item {\r\n\t\tdisplay: flex;\r\n\t\talign-items: flex-start;\r\n\t\tmargin-bottom: 12px;\r\n\t}\r\n\t.item .circle {\r\n\t\twidth: 8px;\r\n\t\theight: 8px;\r\n\t\tbackground-color: #000000;\r\n\t\tborder-radius: 50%;\r\n\t\tmargin-right: 12px;\r\n\t\tflex-shrink: 0;\r\n\t\tmargin-top: 8px;\r\n\t}\r\n\t.item p {\r\n\t\tmargin: 0;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 1.6;\r\n\t}\r\n\t.item p a {\r\n\t\tcolor: #8A0E19;\r\n\t\tfont-weight: normal;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.item p a:hover {\r\n\t\ttext-decoration: underline;\r\n\t}\r\n\t.button-wrapper {\r\n\t\tmargin-top: 25px;\r\n\t}\r\n\t.submit-button {\r\n\t\tbackground-color: #8a0e19;\r\n\t\tcolor: #fff !important;\r\n\t\ttransition: all .3s ease;\r\n\t\tpadding: 12px 28px;\r\n\t\tdisplay: inline-block;\r\n\t\tborder-radius: 12px;\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: bold;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.submit-button:hover {\r\n\t\tbackground-color: #991b26;\r\n\t}\r\n\t@media (max-width: 767px) {\r\n\t\t.takeaways-container {\r\n\t\t\theight: auto;\r\n\t\t\tpadding: 0;\r\n\t\t}\r\n\t\t.box-content {\r\n\t\t\tpadding: 24px;\r\n\t\t}\r\n\t\t.content,\r\n\t\t.main-content,\r\n\t\t.list-item {\r\n\t\t\twidth: 100%;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<div class=\"takeaways-container\">\r\n\t<div class=\"box-content\">\r\n\t\t<div class=\"content\">\r\n\t\t\t<div class=\"title\">\r\n\t\t\t\t<p>Key Takeaways<\/p>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"main-content\">\r\n\t\t\t\t<div class=\"list-item\">\r\n\t\t\t\t\t<div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-is-break-even-analysis\">Break even analysis identifies the<\/a> sales point where revenue covers total costs.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#break-even-point-formula\">The break-even point formula<\/a> helps businesses calculate required units, sales revenue, and contribution margin.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#how-to-calculate-break-even-point\">Calculating break-even point starts<\/a> with fixed costs, variable costs, selling price, and contribution margin.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#common-break-even-analysis-mistakes\">Common break-even mistakes can<\/a> make sales targets and profitability assumptions less accurate.<\/p><\/div>\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>What Is Break Even Analysis?<\/strong><\/h2>\n<p>Break even analysis is a financial calculation used to identify the point where total revenue equals total costs. At this point, the business has covered its expenses but has not yet made a profit.<\/p>\n<p>The result is called the break-even point. It shows the minimum sales level a business needs before profit can begin.<\/p>\n<p>Businesses can calculate the break-even point in units sold or total sales revenue. Unit-based calculations are useful for product sales, while revenue-based calculations work well for businesses with multiple products or services.<\/p>\n<h2><strong>Why Break Even Analysis Matters for Australian Businesses<\/strong><\/h2>\n<p>Break even analysis helps businesses turn sales goals into measurable financial targets. Instead of relying on assumptions, teams can calculate how much they need to sell to cover costs.<\/p>\n<p>This is especially useful when operating costs change. Rent, wages, insurance, freight, supplier costs, utilities, and software subscriptions can all affect the break-even point.<\/p>\n<p>Businesses also use break even analysis before changing prices, launching products, expanding operations, or reviewing cost control. It provides valuable <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/financial-report\/\">financial insights<\/a> that help managers understand whether a decision is financially realistic before committing resources.<\/p>\n<h2><strong>Break Even Point Formula<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5284\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987.webp\" alt=\"Break Even Point Formula\" width=\"1220\" height=\"555\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987.webp 1220w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-300x136.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-1024x466.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-768x349.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-923x420.webp 923w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-150x68.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-696x317.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Break-Even-Point-Formula-1-e1781232982987-1068x486.webp 1068w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/p>\n<p>The break-even point formula can be calculated in units or in sales revenue. The right formula depends on whether the business needs a unit target or a revenue target.<\/p>\n<h3>1. Break-even point in units<\/h3>\n<p>Use this formula when you want to know how many products or services must be sold to cover total costs. It is commonly used by retailers, manufacturers, wholesalers, and product-based businesses.<\/p>\n<h3>2. Break-even point in sales revenue<\/h3>\n<p>Use this formula when you want to know the amount of sales revenue needed to break even. This works well for businesses with multiple products, service packages, or changing sales mixes.<\/p>\n<h3>3. Contribution margin formula<\/h3>\n<p>Contribution margin shows how much revenue remains after variable costs are deducted. A contribution margin ratio shows that amount as a percentage of the selling price.<\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 20px 0; border-radius: 12px;\">\n<table style=\"width: 100%; min-width: 850px; border-collapse: collapse; font-size: 15px; border-radius: 12px; overflow: hidden;\">\n<thead>\n<tr>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Formula Type<\/th>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Formula<\/th>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Best Used For<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #fff;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Break-even point in units<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Fixed costs \/ (Selling price per unit &#8211; Variable cost per unit)<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Finding the number of units that must be sold<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Break-even sales revenue<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Fixed costs \/ Contribution margin ratio<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Setting a sales revenue target<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Contribution margin per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Selling price per unit &#8211; Variable cost per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Measuring how much each sale contributes to fixed costs<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; font-weight: bold;\">Contribution margin ratio<\/td>\n<td style=\"padding: 12px 14px;\">Contribution margin per unit \/ Selling price per unit<\/td>\n<td style=\"padding: 12px 14px;\">Calculating break-even sales revenue<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>A higher contribution margin usually lowers the break-even point. This is because each sale contributes more toward fixed costs before profit begins.<\/p>\n<style>\r\n    #custom-quote {\r\n        background-color: #f0f0f0;\r\n        padding: 20px;\r\n        border-radius: 12px;\r\n        margin: 20px;\r\n        display: flex;\r\n        flex-direction: column;\r\n    }\r\n\r\n    #custom-quote .quote-body {\r\n        display: flex;\r\n        flex-direction: row;\r\n        align-items: flex-start;\r\n        gap: 15px;\r\n        font-size: 16px;\r\n        line-height: 1.5;\r\n        font-style: italic;\r\n    }\r\n\r\n    #custom-quote .quote-icon {\r\n        width: 40px;\r\n        height: 40px;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    #custom-quote .quote-author-wrapper {\r\n        margin-top: 15px;\r\n        align-self: flex-start;\r\n        margin-left: 55px; \r\n\t\tmargin-bottom: 0px;\r\n    }\r\n\r\n    #custom-quote em {\r\n        font-family: 'Roboto Serif', serif !important;\r\n        font-size: 12px;\r\n        font-weight: bold;\r\n        font-style: normal;\r\n    }\r\n\r\n    @media screen and (max-width: 768px) {\r\n        #custom-quote {\r\n            margin: 15px 0;\r\n            padding: 15px;\r\n        }\r\n        \r\n        #custom-quote .quote-body {\r\n            gap: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-left: 52px;\r\n        }\r\n    }\r\n\r\n    @media screen and (max-width: 480px) {\r\n        #custom-quote {\r\n            margin: 10px 0;\r\n            padding: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-body {\r\n            font-size: 14px;\r\n            gap: 10px;\r\n        }\r\n\r\n        #custom-quote .quote-icon {\r\n            width: 32px;\r\n            height: 32px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-top: 10px;\r\n            margin-left: 42px;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div id=\"custom-quote\">\r\n    <div class=\"quote-body\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/12\/quote.webp\" alt=\"Quote Icon\" class=\"quote-icon\">\r\n        <div>\r\n            Break even analysis is most useful when cost data, pricing, and sales targets are reviewed together. Accurate numbers help businesses test whether a product, price change, or expansion plan is financially realistic.        <\/div>\r\n    <\/div>\r\n    <p class=\"quote-author-wrapper\">\r\n        <em>Luke Sheridan, Head of Finance Dept.<\/em>\r\n    <\/p>\r\n<\/div>\n<h2><strong>How to Calculate Break Even Point<\/strong><\/h2>\n<p>To calculate break-even point accurately, businesses need reliable cost and pricing data. The calculation starts with fixed costs, variable costs, selling price, and contribution margin.<\/p>\n<h3>1. Identify fixed costs<\/h3>\n<p>Fixed costs are expenses that usually stay the same regardless of sales volume. These may include rent, salaries, insurance, subscriptions, equipment leases, loan repayments, and some utilities.<\/p>\n<h3>2. Identify variable costs<\/h3>\n<p>Variable costs change based on the number of units sold or services delivered. Common examples include materials, packaging, freight, commissions, payment processing fees, and direct labour.<\/p>\n<h3>3. Set the selling price<\/h3>\n<p>The selling price is the amount charged to customers for each product or service. If discounts are common, businesses should use the actual selling price after discounts rather than the list price.<\/p>\n<h3>4. Calculate contribution margin<\/h3>\n<p>Contribution margin is calculated by subtracting variable cost per unit from selling price per unit. It shows how much each sale contributes toward fixed costs and future profit.<\/p>\n<h3>5. Apply the break-even formula<\/h3>\n<p>Once fixed costs and contribution margin are known, divide fixed costs by contribution margin per unit. The result shows how many units the business needs to sell to break even.<\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 20px 0; border-radius: 12px;\">\n<table style=\"width: 100%; min-width: 800px; border-collapse: collapse; font-size: 15px; border-radius: 12px; overflow: hidden;\">\n<thead>\n<tr>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Item<\/th>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Amount<\/th>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #fff;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Fixed costs<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 25,000<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Monthly overheads such as rent, salaries, insurance, and subscriptions<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Selling price per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 120<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Actual price charged to customers<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Variable cost per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 70<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">Cost to produce, pack, and deliver each unit<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Contribution margin per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 50<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 120 &#8211; AUD 70<\/td>\n<\/tr>\n<tr style=\"background: #fdf2f2;\">\n<td style=\"padding: 12px 14px; font-weight: bold;\">Break-even point<\/td>\n<td style=\"padding: 12px 14px; font-weight: bold;\">500 units<\/td>\n<td style=\"padding: 12px 14px; font-weight: bold;\">AUD 25,000 \/ AUD 50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The business must sell 500 units per month to break even. Any sales above that point can start contributing to profit if prices and costs remain stable.<\/p>\n<h2><strong>Break Even Analysis Example<\/strong><\/h2>\n<p>Consider an Australian food wholesaler that sells packaged products to cafes and retailers. The business wants to know how many units it must sell each month before revenue covers total costs.<\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 20px 0; border-radius: 12px;\">\n<table style=\"width: 100%; min-width: 650px; border-collapse: collapse; font-size: 15px; border-radius: 12px; overflow: hidden;\">\n<thead>\n<tr>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Item<\/th>\n<th style=\"background: #90191C; color: #fff; text-align: left; padding: 12px 14px;\">Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #fff;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Monthly fixed costs<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 30,000<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Selling price per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 80<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Variable cost per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 50<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1; font-weight: bold;\">Contribution margin per unit<\/td>\n<td style=\"padding: 12px 14px; border-bottom: 1px solid #f1f1f1;\">AUD 30<\/td>\n<\/tr>\n<tr style=\"background: #fdf2f2;\">\n<td style=\"padding: 12px 14px; font-weight: bold;\">Break-even point<\/td>\n<td style=\"padding: 12px 14px; font-weight: bold;\">1,000 units<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>In this example, the wholesaler must sell 1,000 units per month to break even. Sales above 1,000 units can start contributing to profit, while sales below that level may leave the business operating at a loss.<\/p>\n<p>If variable cost increases from AUD 50 to AUD 55, the contribution margin falls to AUD 25. The new break-even point becomes 1,200 units, which means the business must sell more products to cover the same fixed costs.<\/p>\n<h2><strong>When Should Businesses Use Break Even Analysis?<\/strong><\/h2>\n<p>Businesses can use break even analysis whenever they need to compare costs, pricing, and sales targets. It is useful for both new decisions and regular financial reviews.<\/p>\n<h3>1. Before launching a new product<\/h3>\n<p>Before launching a new product, businesses can estimate how many units must be sold to cover production, marketing, and distribution costs. This helps teams decide whether the product has realistic profit potential.<\/p>\n<h3>2. When changing prices<\/h3>\n<p>Price changes directly affect the break-even point. A higher price may reduce the number of units needed to break even, while a lower price may require stronger sales volume.<\/p>\n<h3>3. When fixed costs increase<\/h3>\n<p>Rent, wages, insurance, equipment leases, and subscriptions can increase over time. Break even analysis helps businesses check whether current sales levels can still cover these expenses.<\/p>\n<h3>4. When planning business expansion<\/h3>\n<p>Opening a new location, buying equipment, hiring staff, or entering a new market often increases fixed costs. Businesses can use break even analysis to calculate the extra sales needed before committing to expansion.<\/p>\n<h3>5. When setting sales targets<\/h3>\n<p>Break even analysis helps finance and sales teams set practical revenue or unit targets. Instead of using rough estimates, teams can base targets on the minimum sales needed to cover costs and support profit.<\/p>\n<h2><strong>Common Break Even Analysis Mistakes<\/strong><\/h2>\n<p>Break even analysis is simple to use, but the result can become misleading when the input data is incomplete or inaccurate. Businesses should review the following mistakes before relying on the calculation.<\/p>\n<h3>1. Mixing fixed and variable costs<\/h3>\n<p>Some expenses are not always easy to classify. If a business places fixed costs under variable costs, or the other way around, the break-even point may become inaccurate.<\/p>\n<h3>2. Ignoring changes in demand<\/h3>\n<p>The formula shows how much a business needs to sell, but it does not guarantee customers will buy that volume. Demand can change due to pricing, competitors, market conditions, or customer behaviour.<\/p>\n<h3>3. Using one average price for many products<\/h3>\n<p>Businesses with multiple products may have different prices, margins, and cost structures. Using one average price can hide which products improve profitability and which ones increase break-even risk.<\/p>\n<h3>4. Forgetting indirect costs<\/h3>\n<p>Some businesses include direct product costs but miss overheads such as admin wages, warehousing, insurance, software, and utilities. Missing these costs can make the break-even point look lower than it really is.<\/p>\n<h3>5. Treating break-even as profit<\/h3>\n<p>Break-even only means the business has covered its total costs. Profit starts after sales exceed the break-even point.<\/p>\n<h2><strong>How to Lower Your Break Even Point<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-5276 size-full\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995.webp\" alt=\"how to lower your break even point\" width=\"1263\" height=\"627\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995.webp 1263w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-300x149.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-1024x508.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-768x381.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-846x420.webp 846w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-150x74.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-696x346.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-1068x530.webp 1068w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/how-to-lower-break-even-point-e1781232927995-324x160.webp 324w\" sizes=\"(max-width: 1263px) 100vw, 1263px\" \/><\/p>\n<p>A lower break-even point means a business needs fewer sales to cover costs. This can improve financial resilience when demand slows, costs rise, or market conditions change.<\/p>\n<h3>1. Reduce fixed costs<\/h3>\n<p>Businesses can review rent, subscriptions, equipment leases, insurance, and other overheads. Lower fixed costs reduce the sales volume needed to break even. Regularly <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/variance-report\/\">monitoring budget performance <\/a>can also help identify overhead expenses that may be reduced without affecting operations.<\/p>\n<h3>2. Lower variable costs<\/h3>\n<p>Variable costs can be reduced through supplier negotiation, better production efficiency, less packaging waste, and more efficient freight planning. Even small cost reductions can improve contribution margin.<\/p>\n<h3>3. Increase contribution margin<\/h3>\n<p>Contribution margin can increase when a business raises prices, lowers variable costs, or sells more higher-margin products. A stronger contribution margin helps each sale cover more fixed cost.<\/p>\n<h3>4. Improve pricing strategy<\/h3>\n<p>Pricing should reflect cost, customer value, competitor position, and market demand. Businesses should avoid heavy discounting if it pushes the break-even point beyond realistic sales volume.<\/p>\n<h3>5. Focus on higher-margin products<\/h3>\n<p>Some products contribute more to profitability than others. Prioritising higher-margin products in sales, marketing, and inventory planning can improve overall financial performance.<\/p>\n<h2><strong>How Accounting Software Supports Break Even Analysis<\/strong><\/h2>\n<p>Accounting software connects cost, sales, inventory, purchasing, and financial data in one system. This helps businesses calculate break-even point using current information instead of spreadsheet assumptions, while serving as a <a href=\"https:\/\/www.hashmicro.com\/au\/accounting\">business profitability tracker<\/a>.<\/p>\n<p>With clearer visibility over fixed costs, variable costs, product margins, and sales revenue, finance teams can update break-even calculations more accurately. This is especially useful when prices, supplier costs, wages, or sales volume change.<\/p>\n<h3>Benefits of Using Accounting Software for Break Even Analysis<\/h3>\n<ul>\n<li><strong>Centralised cost data:<\/strong>\u00a0Keeps fixed costs, variable costs, and sales information in one system.<\/li>\n<li><strong>Real-time sales visibility:<\/strong>\u00a0Helps managers compare actual sales against break-even targets.<\/li>\n<li><strong>Better margin tracking: <\/strong>Shows which products or services contribute more to profitability, making accounting software useful as <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/accounting-software-australia\/\">software for profit tracking<\/a> across different product lines.<\/li>\n<li><strong>Faster financial reporting:<\/strong>\u00a0Reduces manual reporting work and improves decision speed.<\/li>\n<li><strong>More accurate pricing decisions:<\/strong>\u00a0Supports pricing reviews using updated cost and revenue data.<\/li>\n<\/ul>\n<p>For businesses managing multiple products, warehouses, branches, or sales channels, accounting software can help keep financial and operational data easier to review for break-even planning through <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/accounting-system\/\">tools for automating financial workflows<\/a>.<\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>Break even analysis helps businesses understand the sales level needed to cover total costs. By comparing fixed costs, variable costs, selling price, and contribution margin, teams can make clearer decisions about pricing and sales targets.<\/p>\n<p>Regularly reviewing the break-even point is useful when costs rise, prices change, or product demand shifts. Accurate calculations help businesses plan more carefully and avoid assuming that strong sales automatically mean profit.<\/p>\n<p>If you want to improve financial visibility and cost planning, you can <a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/?medium=free-product-tour\">consult our expert<\/a>\u00a0to see how accounting software can support your business.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a>\n<p><h2 class=\"faqTitle\">Frequently Asked Question<\/h2>\r\n<style>\r\n\t#main-article p.faqTitle{\r\n\t\ttext-align: center;\r\n\t\tmargin-bottom: 0;\r\n\t\tmargin-top: 50px;\r\n\t\tfont-weight: bold;\r\n\t}\r\n\t\r\n\t.accordion-wrapper{\r\n\t\tbackground-color: white;\r\n\t\tborder: 1px solid #9c171e;\r\n\t\tborder-radius: 6px;\r\n\t\ttransition: 0.4s ease;\r\n\t\tmargin-bottom: 20px;\r\n\t\toverflow: hidden;\r\n\t}\r\n\t\r\n\t.header-faq{\r\n\t\tdisplay: flex;\r\n\t\tborder: none;\r\n\t\tborder-radius: 6px 6px 6px 6px;\r\n\t\tbackground: #FFF;\r\n\t\talign-items: center;\r\n\t\tpadding: 18px;\r\n\t\ttransition: 0.4s;\r\n\t\tcursor: pointer;\r\n\t\tjustify-content: space-between;\r\n\t}\r\n\t\r\n\t.header-faq p{\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t.question {\r\n\t\tcolor: #3C3C3C;\r\n\t\twidth: 100%;\r\n\t\ttext-align: left;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 20px;\r\n\t \ttransition: 0.4s;\r\n\t\tborder: none;\r\n\t\tborder-radius: 6px 6px 6px 6px;\r\n\t\tbackground: #FFF;\r\n\t\tpadding: 0;\r\n\t\ttext-transform: uppercase;\r\n\t\tfont-weight: 700;\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between;\r\n\t\talign-items: center;\r\n\t}\r\n\r\n\t.header-faq.active {\r\n\t  background-color: #FFF;\r\n\t}\r\n\t\r\n\tbutton.question{\r\n\t\tcolor: unset;\r\n\t\tbackground-color: unset;\r\n\t}\r\n\t\r\n\tbutton.question::after{\r\n\t\tcontent: \"<\";\r\n\t\twidth: 2.2rem;\r\n\t\theight: 2.2rem;\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: center;\r\n\t\talign-items: center;\r\n\t\tborder-radius: 50%;\r\n\t\tcolor: #FFF;\r\n\t\tflex-shrink: 0;\r\n\t\tfloat: right;\r\n\t\ttransition: 0.4s;\r\n\t\topacity: 0.4;\r\n\t\tposition: relative;\r\n\t\ttransform: rotate(-90deg);\r\n\t\tbackground-color: #9c171e;\r\n\t\tfont-family: monospace;\r\n\t}\r\n\r\n\t.answer {\r\n\t  padding: 0 18px;\r\n\t  max-height: 0;\r\n\t  overflow: hidden;\r\n\t  background-color: white;\r\n\t  border-radius: 0 0 6px 6px;\r\n\t  transition: max-height 0.4s ease, opacity 0.4s ease;\r\n\t  opacity: 0;\r\n\t}\r\n\r\n\t.answer p{\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: 400;\r\n\t\tline-height: 28px;\r\n\t\ttext-align: left;\r\n\t\ttext-transform: none;\r\n\t\tcolor: #494949;\r\n\t}\r\n\t\r\n\t.accordion-wrapper.active{\r\n\t\tbox-shadow: 0px 0px 20px 0px #4034AB38;\r\n\t}\r\n\t\r\n\t.header-faq.active .accordion-icon .vLine{\r\n\t\ttransform: translateX(-50%) rotate(0deg);\r\n\t}\r\n\r\n\t.header-faq.active + .answer {\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq.active button.question::after{\r\n\t\ttransform: rotate(90deg);\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq:hover button.question::after{\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.faq-h3-addition {\r\n\t\tmargin: 0 !important;\r\n\t\tpadding-right: 15px;\r\n\t\tmin-width: 0;\r\n\t}\r\n<\/style>\r\n\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What is a good break-even point for a small business in Australia?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>A good break-even point depends on the business model, industry, margin, and cost structure. In general, a lower break-even point gives a business more flexibility because it needs fewer sales to cover costs.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Is break-even analysis before or after GST?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Break-even analysis usually focuses on business revenue and costs, so GST treatment depends on how the business records its figures. GST-registered businesses generally separate GST collected from revenue because it is paid to the ATO.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What costs should be included in break-even analysis?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Break-even analysis should include fixed costs such as rent, salaries, insurance, and subscriptions, as well as variable costs such as materials, packaging, freight, commissions, and direct labour.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Can service businesses use break-even analysis?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Yes. Service businesses can use break-even analysis by replacing product units with billable hours, service packages, projects, or customer contracts.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">How often should a business recalculate its break-even point?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>A business should recalculate its break-even point whenever prices, costs, wages, supplier rates, rent, product mix, or sales volume change. 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Businesses use break even analysis by comparing fixed costs, variable costs, selling price, and contribution margin. From there, they can set a realistic sales target before launching, [&hellip;]<\/p>\n","protected":false},"author":52,"featured_media":5275,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[23],"tags":[],"class_list":{"0":"post-5187","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":62},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Break Even Analysis: Formula, Costs, and Business Example<\/title>\n<meta name=\"description\" content=\"Understand break even analysis, fixed costs, variable costs, contribution margin, and examples for Australian business planning.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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