Decision stackBreak-evenhours/year
Break-even Utilization Calculator
Find the hours/year needed to cover fixed annual cost at a given rate (contribution margin model).
Step 3/3
Decision Stack
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Inputs
Break-even uses contribution margin: (rate − variable cost) to cover fixed annual cost.
Results
Contribution margin
€70.00 / h
Rate €95.00 − Variable €25.00
Break-even hours/year
379
Fixed €26,500 / year at max 2,000 h/year → utilization 18.9%
Feasible under your max hours/year assumption.
Estimates only. Validate inputs and assumptions for your machine, location, and job conditions.