Healthy plans start with a clear gap between price and cost. Margin and markup quantify that gap; break-even translates it into the volume needed to cover fixed costs.

Enter revenue and COGS. Gross profit is the difference. Margin divides by revenue; markup divides by cost. Read both so conversations with suppliers and finance stay aligned.

With price, variable cost, and fixed costs entered, break-even units show the hurdle. If contribution is thin, no optimistic volume story rescues the model—fix unit economics first.