What is the break-even sales unit?

Accounting- are Revenues and Unit Sales Price the same?

• I have a Cost-Volume-Profit analysis assignment that only gives me the following: Revenues, a COGS breakdown , Gross Marfin, Period Costs breakdown, and Operating Income. The equations for CVP include Unit Sales Price, Unit Variable Costs, Unit Contriubtion Margin, Contribution Margin %, Fixed Costs, Operating Income, and Net Income I have none of that stuff and I don't know how to figure it out. So are revenues and unit sales price the same?

• Answer:

  Revenue means units sold x unit sell price. If you don't know units, then get CM as a % of Revenue. If you have Revenue and a COGS breakdown, then pull the fixed cost from COGS to get Variable cost as a % of Revenue. Then add the variable cost included in Period cost to get total VC. FC will now be identified in COGS and Period cost, so you can get a CVP analysis. Revenue - VC (based on a % of Revenue) = CM% less FC