Manual Suction Pump Supply Break-Even: Month 15 Revenue Plan

Fixed costs $14.4K/mo Monthly overhead base

Contribution margin 78% After variable costs

Break-even revenue $18.5K/mo Needed each month

Break-even timing Month 15 Model break-even point

Break-even calculator

This calculator tests monthly revenue against variable expenses and fixed costs to show when the business reaches break-even.

Lean Base Full

Monthly revenue Revenue sets the pool that covers direct costs and fixed overhead. $ Low sales High sales Variable expenses These are the direct costs that rise as sales rise. $ Lean costs Heavy costs

Money available to cover fixed costs $220,617 $276,500 revenue - $55,883 variable expenses

Margin ratio

80%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base the margin must cover. $ Lower overhead Higher overhead

Break-even chart Revenue Total costs

Which expenses are fixed and which move with sales in a manual suction pump supply business?

Cost classification

Break-even gets noisy when fixed overhead and sales-linked expenses are mixed together. Classify each line correctly, so contribution margin pays for the real monthly overhead before you call the model profitable.

Expense	Cost	Break-Even Treatment	Common Mistake
Warehouse lease	Fixed	Include the $6,500 monthly lease in fixed overhead from Month 1 through Month 60.	Spreading rent across units and hiding the true monthly break-even hurdle.
US Food and Drug Administration compliance monitoring	Fixed	Include the $2,500 monthly monitoring spend in fixed overhead before contribution margin.	Treating compliance as optional until sales scale, even though it starts in Month 1.
Device manufacturing procurement	Variable	Apply procurement as a revenue-linked charge: 12.0% in the first year, falling to 10.0% by the fifth year.	Treating the $150,000 initial inventory stocking as an immediate profit and loss expense instead of working capital tied to unit sales.
Packaging and sterile materials	Variable	Deduct packaging from revenue at 3.0% in the first year, declining to 2.0% by the fifth year.	Putting packaging in fixed overhead and overstating margin at low order volume.
3PL fulfillment and shipping	Variable	Model fulfillment and shipping at 4.0% of revenue in the first year, then 3.2% by the fifth year.	Using one flat warehouse estimate instead of tying fulfillment spend to shipped orders.
Payment processing fees	Variable	Deduct card fees as a sales-linked charge: 3.0% through the third year, then 2.8% by the fifth year.	Leaving processing fees below contribution margin and overstating break-even profit.
Planned marketing budget	Semi-fixed	Treat the committed annual budget as planned capacity: $150,000 in the first year, rising to $400,000 by the fifth year.	Calling all marketing variable when the spend is budgeted before each sale happens.
Sales account manager staffing	Semi-fixed	Add salary in headcount steps as coverage expands from 1.0 full-time equivalent in the first year to 5.0 by the fifth year.	Modeling sales labor as a smooth percentage of revenue instead of a step-up hiring plan.

How does break-even change from lean to full launch for manual suction pump supply?

Scenario table

Break-even moves up as payroll and marketing rise, but contribution margin stays near 78% to 80%, so fixed costs do most of the damage. Lean is below break-even, base is close, and full has a cushion.

Planning assumptions only; actual results will shift with order mix, CAC, compliance cost, and sales pace.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch	$41.9k	$9.2k	$59.0k	78.0%	-$26.3k	At $41.9k monthly revenue, it stays under the ~$75.6k break-even line.
Base case	$110.8k	$23.4k	$71.0k	78.9%	$16.4k	At $110.8k monthly revenue, it clears the ~$90.0k break-even line, but the cushion is still thin.
Full launch	$276.5k	$55.9k	$93.2k	79.8%	$127.4k	At $276.5k monthly revenue, it sits well above the ~$116.8k break-even line.

What breaks the break-even plan for a manual suction pump supplier?

Stress test

Year 1 revenue sits below the monthly break-even line, so cash stays tight and can slide toward the $245k floor by Month 16. The main risks are slower reorders, higher shipping, and overhead rising as marketing and sales scale.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$75,600	$33,700 gap	Year 1 revenue is still below break-even.
Revenue shortfall	Year 1 monthly revenue falls 20% to about $33,500.	$75,600	$42,100 gap	A small demand miss widens the cash burn.
Fixed-cost pressure	Year 2 fixed overhead rises to about $71,100 per month as marketing and sales scale.	$91,100	$49,200 gap	Payroll and marketing raise the hurdle fast.
Margin pressure	Procurement, packaging, shipping, and processing rise from 22.0% to 27.0% of revenue.	$80,800	$38,900 gap	Higher landed cost cuts the cushion.
Combined pressure	Revenue falls 20%, fixed overhead rises to about $71,100 per month, and variable costs rise to 27.0%.	$97,400	$63,800 gap	Demand, overhead, and margin all weaken at once.

What should you verify before you sign the warehouse lease and stock the first inventory?

Founder checklist

Do not lock the warehouse lease or deep inventory until demand, landed cost, and cash line up with the model. Break-even lands in Month 15, but Year 1 EBITDA is -$375K, so the early build has to fit the reserve.

1Demand proof$85 CAC

Validate paid lead flow at the Year 1 CAC before you commit to the $6,500 monthly warehouse lease, because weak demand pushes break-even out.

2Build capex$315.5K

Check the full launch build before you buy racking, tech, inventory, equipment, FDA compliance monitoring, and training assets.

3Run-rate check$14.4K/mo, 78% CM

Your fixed base is $14.4K a month, and Year 1 contribution margin is about 78%; if landed cost rises, break-even moves out.

4Order flow2.5→3.2

Confirm suppliers and fulfillment can handle the move from 2.5 to 3.2 units per order, or the revenue ramp will outrun stock.

5Hiring ramp$385K payroll

Phase hiring against revenue because Year 1 payroll totals $385K, and early FTE growth can eat the margin you need.

6Cash reserve$245K

Hold at least $245K through Month 16, since that is the minimum cash point and the model is still negative in Year 1.