I call this formula the break-even-plus-profit formula. The number of units, needed to make a desired level of profit, is equal to the total fixed costs, plus the desired profit divided by the selling price minus the variable costs per unit. This is represented with the following formula. You can calculate results electronically with this formula, if you delete the numbers in the white boxes, and enter your own numbers. Your calculated result will appear in red, on the right. After entering a new set of numbers, it is necessary to click one of the calculation buttons (above or below), or click with the mouse, or press the tab key.  
   
       
     
    Total Fixed Costs=$  
    Selling Price=$        
    Veriable Costs per unit=$   Calculated result is presented below in red  
  desired profit=$    
 
    Number of units= Total Fixed Costs + Desired Profit =  
    Selling Price _ Veriable Costs per unit