Act on the result
Adopt the target composite units and target revenue only if the constraint-limited units can support them in the same period.
Educational only: Business decision support, not accounting, tax or legal advice.
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Update policy: Reviewed when formulas or official dependencies change.
Scope: Market-neutral small-business planning using your own assumptions.
What this planner helps you decide
Best for
Owners translating a period profit target into a sales threshold.
Outputs
Unit contribution, required whole units and required revenue.
Start here
Use one period and enter the price and avoidable unit cost on the same ex-tax basis.
Use a different tool when: Do not use this to test one location break-even threshold; use Location Break-even Planner for that decision. Use this tool to set the sales threshold for a target profit.
Profit & break-even
Target Profit Units & Revenue: unit contribution
Unit contribution, required whole units and required revenue.
Amounts use the same currency as your inputs. No currency conversion is performed.
Target Profit Units & Revenue
Find the weighted sales and revenue target for a named profit, then compare it with a scarce-resource limit.
Your numbers stay in this browser
Selling price per A unit. Use one consistent ex-tax monetary basis.
Avoidable cost per A unit. Use one consistent ex-tax monetary basis.
Expected share of composite sales.
Scarce resource used per A unit.
Selling price per B unit. Use one consistent ex-tax monetary basis.
Avoidable cost per B unit. Use one consistent ex-tax monetary basis.
Expected share; both weights total 100%.
Scarce resource used per B unit.
Fixed costs for the planning period. Use one consistent ex-tax monetary basis.
Operating profit sought for the same period. Use one consistent ex-tax monetary basis.
Scarce-resource capacity for the period.
Decision result
Each output is bound to its own registered engine formula step.
PDF and CSV exports stay on this device. Clean page links contain no inputs.
- Target composite units
- 150 units
- Weighted Price Ex Tax
- 92.00
- Weighted Contribution Per Composite Unit Ex Tax
- 56.00
- Target Revenue Ex Tax
- 13,800.00
- Weighted Constraint Per Composite Unit
- 1.6 units
- Constraint Limited Composite Units
- 125 units
- Constraint Capacity Gap Units
- -25 units
- Target Contribution Ex Tax
- 8,400.00
- Target Operating Profit Ex Tax
- 2,800.00
Scenario comparison
Each row names the assumption axis changed from the baseline.
ScenarioResultDifference
Current scenario150 unitsBaseline
Lower Target profit148 units-2 units
Higher Target profit153 units3 units
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Calculation details
View calculation detailsView the formulas and inputs used for these results.
Target composite units
Target Composite Units
ceil((fixed costs + target profit) / weighted contribution)150 whole composite units/planning periodResult150 units
Reports units for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Target Composite UnitsProduct APrice Ex Tax
- 100
- Target Composite UnitsProduct AVariable Cost Ex Tax
- 40
- Target Composite UnitsProduct AMix Weight
- 0.6
- Target Composite UnitsProduct AConstraint Per Unit
- 2
- Target Composite UnitsProduct BPrice Ex Tax
- 80
- Target Composite UnitsProduct BVariable Cost Ex Tax
- 30
- Target Composite UnitsProduct BMix Weight
- 0.4
- Target Composite UnitsProduct BConstraint Per Unit
- 1
- Target Composite UnitsFixed Costs Ex Tax
- 5,600
- Target Composite UnitsTarget Profit Ex Tax
- 2,800
- Target Composite UnitsAvailable Constraint Units
- 200
Weighted Price Ex Tax
Weighted Price Ex Tax
A price × A mix + B price × B mix92.00Result92.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Weighted Price Ex TaxProduct APrice Ex Tax
- 100
- Weighted Price Ex TaxProduct AVariable Cost Ex Tax
- 40
- Weighted Price Ex TaxProduct AMix Weight
- 0.6
- Weighted Price Ex TaxProduct AConstraint Per Unit
- 2
- Weighted Price Ex TaxProduct BPrice Ex Tax
- 80
- Weighted Price Ex TaxProduct BVariable Cost Ex Tax
- 30
- Weighted Price Ex TaxProduct BMix Weight
- 0.4
- Weighted Price Ex TaxProduct BConstraint Per Unit
- 1
- Weighted Price Ex TaxFixed Costs Ex Tax
- 5,600
- Weighted Price Ex TaxTarget Profit Ex Tax
- 2,800
- Weighted Price Ex TaxAvailable Constraint Units
- 200
Weighted Contribution Per Composite Unit Ex Tax
Weighted Contribution Per Composite Unit Ex Tax
A contribution × A mix + B contribution × B mix56.00Result56.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Weighted Contribution Per Composite Unit Ex TaxProduct APrice Ex Tax
- 100
- Weighted Contribution Per Composite Unit Ex TaxProduct AVariable Cost Ex Tax
- 40
- Weighted Contribution Per Composite Unit Ex TaxProduct AMix Weight
- 0.6
- Weighted Contribution Per Composite Unit Ex TaxProduct AConstraint Per Unit
- 2
- Weighted Contribution Per Composite Unit Ex TaxProduct BPrice Ex Tax
- 80
- Weighted Contribution Per Composite Unit Ex TaxProduct BVariable Cost Ex Tax
- 30
- Weighted Contribution Per Composite Unit Ex TaxProduct BMix Weight
- 0.4
- Weighted Contribution Per Composite Unit Ex TaxProduct BConstraint Per Unit
- 1
- Weighted Contribution Per Composite Unit Ex TaxFixed Costs Ex Tax
- 5,600
- Weighted Contribution Per Composite Unit Ex TaxTarget Profit Ex Tax
- 2,800
- Weighted Contribution Per Composite Unit Ex TaxAvailable Constraint Units
- 200
Target Revenue Ex Tax
Target Revenue Ex Tax
target composite units × weighted price13,800.00Result13,800.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Target Revenue Ex TaxProduct APrice Ex Tax
- 100
- Target Revenue Ex TaxProduct AVariable Cost Ex Tax
- 40
- Target Revenue Ex TaxProduct AMix Weight
- 0.6
- Target Revenue Ex TaxProduct AConstraint Per Unit
- 2
- Target Revenue Ex TaxProduct BPrice Ex Tax
- 80
- Target Revenue Ex TaxProduct BVariable Cost Ex Tax
- 30
- Target Revenue Ex TaxProduct BMix Weight
- 0.4
- Target Revenue Ex TaxProduct BConstraint Per Unit
- 1
- Target Revenue Ex TaxFixed Costs Ex Tax
- 5,600
- Target Revenue Ex TaxTarget Profit Ex Tax
- 2,800
- Target Revenue Ex TaxAvailable Constraint Units
- 200
Weighted Constraint Per Composite Unit
Weighted Constraint Per Composite Unit
A resource × A mix + B resource × B mix1.6 resource units/composite unitResult1.6 units
Reports units for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Weighted Constraint Per Composite UnitProduct APrice Ex Tax
- 100
- Weighted Constraint Per Composite UnitProduct AVariable Cost Ex Tax
- 40
- Weighted Constraint Per Composite UnitProduct AMix Weight
- 0.6
- Weighted Constraint Per Composite UnitProduct AConstraint Per Unit
- 2
- Weighted Constraint Per Composite UnitProduct BPrice Ex Tax
- 80
- Weighted Constraint Per Composite UnitProduct BVariable Cost Ex Tax
- 30
- Weighted Constraint Per Composite UnitProduct BMix Weight
- 0.4
- Weighted Constraint Per Composite UnitProduct BConstraint Per Unit
- 1
- Weighted Constraint Per Composite UnitFixed Costs Ex Tax
- 5,600
- Weighted Constraint Per Composite UnitTarget Profit Ex Tax
- 2,800
- Weighted Constraint Per Composite UnitAvailable Constraint Units
- 200
Constraint Limited Composite Units
Constraint Limited Composite Units
floor(available resource / weighted resource use)125 whole composite units/planning periodResult125 units
Reports units for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Constraint Limited Composite UnitsProduct APrice Ex Tax
- 100
- Constraint Limited Composite UnitsProduct AVariable Cost Ex Tax
- 40
- Constraint Limited Composite UnitsProduct AMix Weight
- 0.6
- Constraint Limited Composite UnitsProduct AConstraint Per Unit
- 2
- Constraint Limited Composite UnitsProduct BPrice Ex Tax
- 80
- Constraint Limited Composite UnitsProduct BVariable Cost Ex Tax
- 30
- Constraint Limited Composite UnitsProduct BMix Weight
- 0.4
- Constraint Limited Composite UnitsProduct BConstraint Per Unit
- 1
- Constraint Limited Composite UnitsFixed Costs Ex Tax
- 5,600
- Constraint Limited Composite UnitsTarget Profit Ex Tax
- 2,800
- Constraint Limited Composite UnitsAvailable Constraint Units
- 200
Constraint Capacity Gap Units
Constraint Capacity Gap Units
constraint-limited units − target composite units-25 composite units/planning periodResult-25 units
Reports units for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Constraint Capacity Gap UnitsProduct APrice Ex Tax
- 100
- Constraint Capacity Gap UnitsProduct AVariable Cost Ex Tax
- 40
- Constraint Capacity Gap UnitsProduct AMix Weight
- 0.6
- Constraint Capacity Gap UnitsProduct AConstraint Per Unit
- 2
- Constraint Capacity Gap UnitsProduct BPrice Ex Tax
- 80
- Constraint Capacity Gap UnitsProduct BVariable Cost Ex Tax
- 30
- Constraint Capacity Gap UnitsProduct BMix Weight
- 0.4
- Constraint Capacity Gap UnitsProduct BConstraint Per Unit
- 1
- Constraint Capacity Gap UnitsFixed Costs Ex Tax
- 5,600
- Constraint Capacity Gap UnitsTarget Profit Ex Tax
- 2,800
- Constraint Capacity Gap UnitsAvailable Constraint Units
- 200
Target Contribution Ex Tax
Target Contribution Ex Tax
target composite units × weighted contribution8,400.00Result8,400.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Target Contribution Ex TaxProduct APrice Ex Tax
- 100
- Target Contribution Ex TaxProduct AVariable Cost Ex Tax
- 40
- Target Contribution Ex TaxProduct AMix Weight
- 0.6
- Target Contribution Ex TaxProduct AConstraint Per Unit
- 2
- Target Contribution Ex TaxProduct BPrice Ex Tax
- 80
- Target Contribution Ex TaxProduct BVariable Cost Ex Tax
- 30
- Target Contribution Ex TaxProduct BMix Weight
- 0.4
- Target Contribution Ex TaxProduct BConstraint Per Unit
- 1
- Target Contribution Ex TaxFixed Costs Ex Tax
- 5,600
- Target Contribution Ex TaxTarget Profit Ex Tax
- 2,800
- Target Contribution Ex TaxAvailable Constraint Units
- 200
Target Operating Profit Ex Tax
Target Operating Profit Ex Tax
target contribution − fixed costs2,800.00Result2,800.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Target Profit Units & Revenue Planner formulas →Inputs used by these formula steps
- Target Operating Profit Ex TaxProduct APrice Ex Tax
- 100
- Target Operating Profit Ex TaxProduct AVariable Cost Ex Tax
- 40
- Target Operating Profit Ex TaxProduct AMix Weight
- 0.6
- Target Operating Profit Ex TaxProduct AConstraint Per Unit
- 2
- Target Operating Profit Ex TaxProduct BPrice Ex Tax
- 80
- Target Operating Profit Ex TaxProduct BVariable Cost Ex Tax
- 30
- Target Operating Profit Ex TaxProduct BMix Weight
- 0.4
- Target Operating Profit Ex TaxProduct BConstraint Per Unit
- 1
- Target Operating Profit Ex TaxFixed Costs Ex Tax
- 5,600
- Target Operating Profit Ex TaxTarget Profit Ex Tax
- 2,800
- Target Operating Profit Ex TaxAvailable Constraint Units
- 200
Inputs used
- Product A price
- 100.00
- Product A variable cost
- 40.00
- Product A mix weight
- 0.6
- Product A resource use
- 2
- Product B price
- 80.00
- Product B variable cost
- 30.00
- Product B mix weight
- 0.4
- Product B resource use
- 1
- Fixed costs
- 5,600.00
- Target profit
- 2,800.00
- Available resource
- 200
Open this calculator with preset values
This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.
Scenario links contain only allowlisted numeric and closed-choice inputs shown in the URL; Margin101 excludes free text and identifying fields. Anyone you share the URL with can read those numbers, so do not include private or identifying data.
| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| availableConstraintUnits | Scarce-resource capacity for the period. | resource units/planning period | 0 to 100000000 | Required | 200 |
| fixedCostsExTax | Fixed costs for the planning period. Use one consistent ex-tax monetary basis. | currency units/planning period, ex tax | 0 to 100000000 | Required | 5600 |
| productAConstraintPerUnit | Scarce resource used per A unit. | resource units/product A unit | 0 to 100000000 | Required | 2 |
| productAMixWeight | Expected share of composite sales. | proportion of weighted sales assigned to productAMixWeight | 0 to 0.99 | Required | 0.6 |
| productAPriceExTax | Selling price per A unit. Use one consistent ex-tax monetary basis. | currency units/product A unit, ex tax | 0 to 100000000 | Required | 100 |
| productAVariableCostExTax | Avoidable cost per A unit. Use one consistent ex-tax monetary basis. | currency units/product A unit, ex tax | 0 to 100000000 | Required | 40 |
| productBConstraintPerUnit | Scarce resource used per B unit. | resource units/product B unit | 0 to 100000000 | Required | 1 |
| productBMixWeight | Expected share; both weights total 100%. | proportion of weighted sales assigned to productBMixWeight | 0 to 0.99 | Required | 0.4 |
| productBPriceExTax | Selling price per B unit. Use one consistent ex-tax monetary basis. | currency units/product B unit, ex tax | 0 to 100000000 | Required | 80 |
| productBVariableCostExTax | Avoidable cost per B unit. Use one consistent ex-tax monetary basis. | currency units/product B unit, ex tax | 0 to 100000000 | Required | 30 |
| targetProfitExTax | Operating profit sought for the same period. Use one consistent ex-tax monetary basis. | currency units/planning period, ex tax | 0 to 100000000 | Required | 2800 |
Target Profit Units & Revenue: unit contribution
Target composite units translates the profit target into a weighted sales threshold and checks it against the scarce-resource limit.
Formula summary
- Primary formula
- target composite units = ceil((fixed costs + target profit) / weighted contribution)
Data used here
- The estimate uses your inputs and the general business formula documented in the methodology.
Decision checks
Stress-test the decision
Retest target profit in currency units per planning period and available resource in scarce-resource units for that period.
When this estimate can be misleading
- Results depend on complete, consistently classified inputs.
- Demand, timing, quality and strategic fit remain separate decisions.
- This is educational business decision support, not accounting, tax, legal or financial advice.
- Target composite units translates the profit target into a weighted sales threshold and checks it against the scarce-resource limit.
Educational estimate, not advice. See all assumptions & limitations →
Related reading
Guides to interpret the decision and its assumptions.
- Break-Even Analysis: Threshold, Not Forecast
Turn unit contribution and fixed costs into a sales threshold, then test whether the required volume and capacity are plausible.
Read guide
Frequently asked questions
How do I set the sales threshold for a target profit?
Adopt the target composite units and target revenue only if the constraint-limited units can support them in the same period.
Which planning assumptions should I stress-test?
Compare a plausible alternative scenario and verify the decision-critical assumption that changes the plan most.