# Contribution Ratio Revenue Break-Even

Keep break-even sales revenue separate from a unit quantity.

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

## Inputs
Sales revenue,variable costs,fixed costs,period and stable-mix assumptions.

## Workflow
1. Calculate contribution ratio on net sales.
2. Divide fixed cost by positive contribution ratio for illustrative sales revenue.
3. Keep units unknown unless unit economics are supplied.
4. Return sensitivity to mix/cost assumptions without forecast certainty.

## Output contract
sales | variable_cost | contribution_ratio | fixed_cost | revenue_break_even | units_unknown

## Fictional acceptance test
Fictional sales 200 and variable costs 120 give a 40% contribution ratio. Fixed costs 60 imply 150 revenue at break-even. This is revenue, not 150 units. A changed sales mix can invalidate the ratio.

## 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/contribution-margin-overview/

Checked October 15, 2026. Oct15 live AIS Search Console: marketing Copilot37 impressions, Planable/Claude45, Planable/ChatGPT24, campaignbrief12, investoragent19, MuseIndia115, cashflowforecasting13. Social calendar/reporting topics follow parent-query leads; other professions follow documented workflow needs, not measured exact intent. Site impressions are not monthly volumes; exact topic volume is unmeasured.