Marble and Granite Fabrication Break-Even: About $64K Monthly Sales

Fixed costs $16.3K/mo Base overhead

Contribution margin 81% After variable costs

Break-even revenue $64.0K/mo Cover full load

Break-even timing Month 2 Launch ramp

Break-even calculator

Use this calculator to test monthly revenue against fabrication variable costs and fixed shop overhead.

Lean Base Full

Monthly revenue Revenue is the top line that pays variable and fixed costs. $ Low sales High sales Variable expenses These costs rise as each fabrication job and install grows. $ Low costs High costs

Money available to cover fixed costs $77,067 $101,667 revenue - $24,600 variable expenses

Margin ratio

76%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead the shop must cover. $ Low overhead High overhead

Break-even chart Revenue Total costs

Which shop expenses stay fixed, and which move with sales?

Cost classification

Break-even gets reliable when rent, coverage, slab usage, labor, and sales fees sit in the right buckets. Put one job-level item in fixed overhead, and the model can overstate the monthly sales target.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Lease	Fixed	Include $10,000 in monthly overhead from Month 1 through Month 60.	Treating rent as a job-level charge.
Business Insurance	Fixed	Include $1,500 per month regardless of order count.	Ignoring launch coverage in early break-even math.
Base Utilities and Factory Utilities	Semi-variable	Split the $1,200 monthly base load from the 0.2% production-linked utility charge.	Lumping all utilities into one fixed line.
Raw Slab Cost	Variable	Charge per unit: $500 kitchen, $100 vanity, $300 tile, $250 fireplace, and $1,000 outdoor.	Treating slab purchases as fixed inventory.
Direct Fabrication Labor	Variable	Use unit labor in gross margin: $120 kitchen, $50 vanity, $100 tile, $80 fireplace, and $150 outdoor.	Hiding shop labor inside payroll only.
Installer Salary	Semi-variable	Model $60,000 per full-time employee and add capacity as install volume rises.	Assuming one installer can support unlimited jobs.
CNC Bridge Saw and Edge Polisher Machine	Semi-fixed	Treat as capacity assets; test monthly volume before assigning machine burden to jobs.	Spreading machine spend into every job without checking volume.
Sales Commissions	Variable	Apply 2.0% of revenue in the first year, then use the lower forecast rates in later years.	Counting commissions as fixed overhead.

How does break-even move from lean launch to full-scale fabrication?

Scenario table

As fabrication volume rises, break-even barely moves because higher payroll is offset by a better margin mix. The lean plan gets you to market, the base plan carries steady demand, and the full plan gives the most cushion.

Planning assumptions only; actual break-even changes with mix, waste, labor, and pricing.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	$101.7k	$19.1k	$51.9k	81.2%	$30.6k	Break-even sits near $63.9k, so the launch case still clears it.
Base steady-demand case	$217.9k	$36.6k	$73.2k	83.2%	$108.1k	Clear of break-even, with room for normal swing in demand.
Full builder-volume case	$341.9k	$49.2k	$75.5k	85.6%	$217.2k	Best cushion here; higher volume helps more than payroll hurts.

What breaks first if revenue slips or shop costs rise in a marble and granite shop?

Stress test

The base plan clears break-even, but the cushion narrows fast if countertop revenue drops or slab waste and rework rise. Higher fixed overhead pushes the break-even line up, so a few bad months can matter.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change to Year 1 pricing, mix, or overhead.	$63,947	$37,720 cushion	Base case stays above break-even.
Revenue slip	Revenue falls 20% from the base plan.	$63,947	$17,386 cushion	Still profitable, but the buffer tightens.
Fixed cost rise	Fixed overhead increases 10%.	$70,344	$31,323 cushion	Lease and overhead pressure lift the break-even line.
Margin pressure	Variable expenses rise 5 percentage points.	$68,143	$33,524 cushion	Slab waste, rework, or overtime can erode margin fast.
Combined pressure	Revenue falls 20%, variable expenses rise 5 points, and fixed costs rise 10%.	$74,961	$6,372 cushion	One weak month away from losing the cushion.

What should you verify before signing the lease and buying fabrication equipment for this shop?

Founder checklist

Don’t commit until the shop can clear $63,947 in monthly sales and carry the full $51,925 fixed load. If revenue is still below $64,000 a month, pause expansion and keep deposits ahead of slab buys.

1Sales path$63.9K/mo

Verify signed jobs and pipeline can reach at least $63,947 a month, or the shop will not clear break-even.

2Fixed load$51.9K/mo

Confirm rent, payroll, and shop overhead stay at $51,925 a month, with non-wage fixed costs at $16,300 before wages.

3Unit margin81.2% CM

Test slab sourcing and variable fees against raw slab costs of $500, $100, $300, $250, and $1,000 so margin stays near 81.2% contribution margin.

4Crew ramp2.0 FTE

Hire installers and add shop staff only when Year 3 volume can keep 2 CNC operators, 2 installers, and 1.5 shop managers busy.

5Cash cushion$974K

Keep enough cash to reach the Month 6 low point of $974,000, since capex and payroll hit before customer balances clear.

6Deposit timing$1,000 slab

Collect deposits before ordering slabs, especially on outdoor kitchens with $1,000 raw slab cost, so receivables do not starve payroll.