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Sales-mix break-even batches

Sales-mix break-even batches: Contribution per mix batch = Σ mix quantity × (selling price − variable cost).

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How it works

Contribution per mix batch = Σ mix quantity × (selling price − variable cost). Break-even batches = ceiling(fixed cost / contribution per batch).

Input definitions

Fixed costs per period
Enter the value in the labeled unit.
CSV: product,units per mix batch,selling price,variable unit cost
Plain text; maximum 200,000 characters.

A worked example

Fixed costs per period
1000
CSV: product,units per mix batch,selling price,variable unit cost
product,units,price,cost A,2,100,60 B,1,80,40
9 mix batches

Assumptions & limits

Entered-data planning worksheet. No legal, payroll, tax-filing or accounting certification.

Sources & review

Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.

Method updated 2026-10-17. Content checked against the stated method and examples. Our verification approach.

Common questions

What if the actual product sales mix changes?

Then contribution per batch changes and the reported break-even no longer applies. Recalculate with the new mix and keep fixed and variable costs in the same period.

How does Sales-mix break-even batches work?

Contribution per mix batch = Σ mix quantity × (selling price − variable cost). Break-even batches = ceiling(fixed cost / contribution per batch).

What are the limits of Sales-mix break-even batches?

Entered-data planning worksheet. No legal, payroll, tax-filing or accounting certification.

How do I keep the full worksheet?

Run the tool and choose Download file. The on-page table is a preview and may show only the first 20 rows; the downloaded file contains the full result. CSV downloads escape spreadsheet formula prefixes. Inputs and files are processed on your device.

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