Using the breakeven formula:

Sales = Variable expenses + Fixed expenses + Profit

Calculate the number of units needed to break even.

Voyager Contribution Income Statement For the year ended 30 June 20XX
	Total	Per Unit
Sales	$500,000	$200
Less variable expense	300,000	$120
Contribution Margin	200,000
Less fixed Expenses	150,000
Net Income	$50,000