This template helps small business owners find the sales volume at which income covers every cost. It starts with fixed costs, then the variable cost per unit, the contribution each sale leaves, the break-even point in units and dollars, the margin of safety above it, and a sensitivity page that tests volume and cost shocks together. Each page builds on the one before, so every figure ties back to one set of inputs.

The sample follows Larkspur Partners, a fictional small-batch granola maker that sells 12-ounce bags at $14.00 each. Its monthly fixed costs of $6,240 and variable cost of $6.20 a bag give a break-even volume of 800 bags. Replace the inputs on the first two pages with your own rent, wages, unit price and ingredient costs, then rebuild the tables so the totals still tie out.