# Break-Even Indivisible Unit Rounding

Show the whole-unit requirement when a break-even quotient is fractional.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Fixed costs,unit selling price,unit variable cost,period and whole-unit sales assumption.

## Workflow
1. Calculate unit contribution before dividing.
2. Hold nonpositive contribution; do not report a finite viable break-even.
3. For indivisible units round required sales upward and show unrounded quotient.
4. Return illustrative assumptions,not demand or sales assurance.

## Output contract
fixed_cost | unit_price | unit_variable | contribution | raw_units | whole_units | hold

## Fictional acceptance test
Fictional fixed costs 100, price 30 and variable cost 12 give 100 / 18 = 5.5556 units. Whole-unit sales need 6 units. Five units contribute 90 and do not cover 100. No demand for six units is established.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/break-even-analysis/

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