GCSE Business Studies/Break-Even Analysis

Sales Revenue
The sales revenue is how much a business makes by selling goods or providing a service. Sales revenue for a single product can be calculated like this:
 * $$sales~revenue = amount~sold * selling~price$$

Fixed costs
Fixed costs, also known as indirect costs or overheads, are costs that do not change depending on how much the firm sells. Some examples of fixed costs are:
 * Rent
 * Salaries
 * Loan repayments

Variable costs
Variable costs, also known as direct costs, change directly depending on how much a firm produces. Some examples of variable costs are:
 * Raw materials
 * Electricity