손익분기점

\begin{aligned} \text{손익분기점 (수량)} &= \frac{FC}{P_i - VC_i} \\ \\ \text{손익분기 매출} &= \text{손익분기점 (수량)} \times P_i \\ \\ \text{공헌이익률} &= \frac{P_i - VC_i}{P_i} \end{aligned}