View source for GCSE Business Studies/Break-Even Analysis

== Sales Revenue ==
The sales revenue is how much a business makes by selling goods or providing a service. Sales revenue for a single product can be calculated like this:
:<math>sales~revenue = amount~sold * selling~price</math>

== Costs ==
=== Fixed costs ===
Fixed costs, also known as indirect costs or overheads, are costs that do not change depending on how much the firm sells. Some examples of fixed costs are:
* Rent
* Salaries
* Loan repayments

=== Variable costs ===
Variable costs, also known as direct costs, change directly depending on how much a firm produces. Some examples of variable costs are:
* Raw materials
* Electricity

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