Detailed view
How this calculator works
The answer does not change between Quick and Detailed. This is the professional finance underneath it — the formula, assumptions and mechanics you can inspect when you want the extra detail.
Make annual cost
Make annual = units/yr × variable cost + fixed overhead. The break-even-COGS read for any # of units in production — the per-unit contribution in the same column as fixed overhead.
Buy annual cost
Buy annual = units/yr × buy price. The per-year comparison — break-even units = fixed overhead ÷ (buy price − variable cost). Pick buy or make at the volume above the break-even line.
