SPREADING THE OVERHEAD · PIXEL OFFICE · ECONOMIES OF SCALE

← Capstone Graphic Simulations · 494BI · Capstone Low End segment · presets from Round 2 (2028), Industry CP137618
SALES
(DISTRIBUTION)
PROMO
(ADVERTISING)
ADMINISTRATION
(OFFICE JOBS INC. · CEO)
PROFIT PER UNIT

ONE PRODUCT'S FIXED SPENDING

COST PER UNIT AT THIS VOLUME

Fixed spending stays the same whether you sell 500K units or 3M; per unit, it shrinks as volume grows. The curve is fixed cost per unit; the dashed line is what each unit leaves after material and labor (price − variable cost). Where they cross is break-even volume.
Here volume is set directly. In Capstone, promotion and sales budgets help build awareness and accessibility, which drive demand, so volume is not free to choose. Admin + R&D is this product's share of the company's SG&A after subtracting all product sales and promotion budgets, allocated by revenue. Depreciation is estimated from capacity and automation.