Formula
Expected billable units = prepared units × (1 − loss%). Net cost to recover = max(0, fixed costs + variable cost × prepared units − other contribution). Break-even price = net cost ÷ expected billable units.
What the result means
The result is the average price per successfully billed unit that exactly recovers the modeled monthly net cost. Preparing more units also raises variable cost, while losses reduce the units available to carry that cost.
Keep units consistent: do not mix individual fish, service visits, and entire projects in one calculation. Taxes, cash timing, owner compensation, and desired profit belong in the inputs if they are part of the decision.