PRICING / REQUIRED VOLUME
Calculate the whole units and revenue required to cover fixed costs plus a target profit using per-unit selling price and variable cost.
Use boundary
Fixed costs and target profit are divided by unit contribution, then required units are rounded upward and multiplied by price for revenue.
Target units = ceiling((fixed costs + target profit) / (selling price - variable cost per unit)).
What you provide
What you receive
Use boundary
Capacity, sales mix, stepped costs, taxes, returns, discounts, and demand limits are outside this single-product model.
This is an educational planning estimate, not accounting, tax, lending, or pricing advice. Confirm definitions, source records, commercial terms, and decisions with the responsible professional.