ModeldrillBreak-even by product
A financial modeling exercise from Modeldrill. Solve it with a live spreadsheet grid in your browser, with Fill right and Fill down, and it is checked the moment you submit.
The task
For each product line, fill the contribution margin per unit (column E), the break-even units rounded up to a whole unit with ROUNDUP (column F) and the break-even revenue (column G).
What this exercise teaches
Rounding up matters: rounding to the nearest unit can leave you one sale short of covering costs.
A hint if you get stuck
Each unit sold covers its margin (price less variable cost) toward fixed costs. Fixed costs / margin is the units needed; you cannot sell part of a unit, so round up.
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