The Formula by Product & Service Lines Computing by line is a little more sophisticated. It mease you sum the total of all the products or services within a specific line. For example you have a line of lawnmowers sold at your Home & Graden Center. You trying to determine how many in total you need to sell to breakeven and will help to decide if this is a product line you should carry.

The same is true for services.e a HVAC company and selling several different types of service contracts for the heating / ac units you sell and install. It will answer how many do you have to sell to breakeven?

Topics: ​The Product Formula by Product Line: Product Line BE = Product Line Fixed Costs / (Price - Product Line Variable Costs The Service Formula by Service Line: Service Line = Service Line Fixed Costs / (Price per Hour - Service Line Variable Costs)