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.