# Break-Even Target Profit Units Check

Compute units needed for a target profit instead of reusing the break-even figure.

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

## Inputs
Price, variable cost, fixed costs and target profit.

## Workflow
1. Compute contribution per unit.
2. Add target profit to fixed costs.
3. Divide by contribution per unit and round up.
4. Return the target units without a pricing decision.

## Output contract
price | variable_cost | fixed | target_profit | units_needed | decision_unproved

## Fictional acceptance test
Fictional price 50, variable 30, fixed 950, target profit 450. Contribution 20; units (950+450)/20 = 70. Using the break-even 48 units would miss the target by 440 profit.

## 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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