The contribution margin
Not every optimization problem is a parabola. A firm's costs split in two, and the split is the whole idea. Fixed cost — rent, insurance, salaries — is owed in dollars each period whether or not a single unit is made. Variable cost is the dollars each unit costs to produce, and the selling price is the dollars each unit brings in. The difference is the contribution margin: what one unit contributes toward the fixed cost after paying for itself.
So the break-even output is just a division: — Q equals F over p minus v, where is the number of units that must be sold before the period turns a profit. Read the units as a guide: dollars divided by dollars-per-unit leaves units, which is exactly what Q should wear. If your rearrangement's units refuse to cancel that way it is wrong, no appeal — though units that DO work out never prove you right. The check is a one-way street.
One condition, and it is the difference between a business and a hobby: must exceed . Sell a unit at or below what it costs to make and no quantity ever breaks even — every extra sale digs the hole deeper. And the myth this lesson exists to kill: a healthy margin per unit means NOTHING until the fixed cost is covered. Rent does not care how profitable each unit was.