Resin Art Break-Even Analysis: $104K Monthly Revenue Target

Fixed costs $8.8K/mo Overhead plus labor

Contribution margin 84% After variable spend

Break-even revenue $10.4K/mo Monthly target

Break-even timing Month 26 Model break point

Break-even calculator

Test monthly revenue, direct costs, and fixed overhead against resin art break-even.

Lean Base Full

Monthly revenue Revenue sets the gross profit available to cover fixed costs. $ Lower sales Higher sales Variable expenses Use the direct resin, mold, packaging, and selling costs that move with sales. $ Lower direct cost Higher direct cost

Money available to cover fixed costs $23,332 $26,725 revenue - $3,393 variable expenses

Margin ratio

87%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead the contribution margin must cover. $ Lean overhead Heavy overhead

Break-even chart Revenue Total costs

Which expenses are fixed and which move with sales in a resin art business?

Cost classification

Your break-even model reaches Month 26 only if per-piece materials, shipping, and marketing move with sales while rent and base software stay monthly. Treating growing packaging or molds as one-time spend will overstate margin.

Expense	Cost	Break-Even Treatment	Common Mistake
Epoxy resin	Variable	Tie directly to unit output, from $0.80 per jewelry dish to $150 per custom river table.	Using one blended material rate for every product.
Pigments, boards, hardware, gift boxes, and protective feet	Variable	Model as per-piece inputs that rise with each item made and sold.	Treating small inputs as immaterial when volume grows.
Shipping and packaging	Variable	Apply as 3.5% of first-year revenue, then update as sales mix changes.	Calling packaging a launch purchase instead of a recurring order-linked spend.
Marketing and advertising	Variable	Apply as 5.0% of first-year revenue and reduce only if actual acquisition costs fall.	Cutting marketing in the model while still forecasting higher sales.
Workshop rent	Fixed	Use $1,500 per month across the monthly break-even range.	Allocating rent per unit and hiding the monthly cash hurdle.
Utilities	Semi-variable	Start with the $300 monthly base, then watch usage from ventilation, curing, and production hours.	Leaving utilities flat when production days increase.
Website and platform fees	Semi-fixed	Use the $150 monthly base until sales volume requires a higher plan or added tools.	Assuming the same plan supports every growth stage.
Wages	Semi-fixed	Step staffing by full-time equivalent levels, including production help and later fulfillment support.	Adding revenue without adding labor capacity.

How does break-even shift from a lean studio to a scaled resin business?

Scenario table

Break-even gets easier as sales scale, but payroll and fulfillment push fixed costs higher. CM means revenue left after variable costs, so the lean case is near break-even while the full case has a much bigger cushion.

Planning assumptions only; actual results can change with product mix, waste, and fulfillment load.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean studio validation	$10.1k	$1.6k	$8.8k	84.2%	-$0.3k	Still short of break-even, so volume needs a lift.
Steady online and event mix	$16.4k	$2.4k	$9.4k	85.5%	$4.7k	Crosses break-even and starts building a cushion.
Scaled custom and wholesale workflow	$60.1k	$6.3k	$17.5k	89.5%	$36.3k	Strong cushion, but Year 5 adds more payroll load.

What pushes this resin art plan past break-even?

Stress test

Year 1 revenue is about $10,125 a month versus roughly $10,400 to break even, so the cushion is only about $275. Slower demand, higher epoxy and shipping costs, or payroll and rent creep can wipe that out fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$10,400	$275 gap	Only a thin cushion separates the plan from break-even.
Revenue shortfall	Monthly revenue slips 5% from the base plan.	$10,400	$781 gap	Below about 188 total units a month, the plan misses break-even quickly.
Fixed-cost increase	Monthly overhead rises by $1,000.	$11,588	$1,463 gap	One extra $1,000 of overhead needs about $1,188 more monthly revenue.
Margin pressure	Variable costs rise 2 points on the Year 1 mix.	$10,684	$559 gap	Higher epoxy, pigments, shipping, or breakage eats the cushion.
Combined pressure	Revenue falls 5%, and overhead rises $1,000 while variable costs rise 2 points.	$11,899	$2,280 gap	That mix can push break-even well past Month 26.

Can your resin art sales cover the lease, equipment, and first hire before you commit?

Founder checklist

Here’s the quick math: the Year 1 plan totals about $121.5k, or $10.1k a month, and breakeven lands in Month 26. If that pace isn’t real in your first test orders, do not lock the lease or buy the big equipment.

1Demand Proof$10.1k/mo

Confirm buyers will pay Year 1 prices for $25 jewelry dishes, $35 coaster sets, $70 trays, $150 wall art, and $2,500 custom tables, because that mix is what gets you to about $10.1k monthly sales.

2Rent Load$1.5k/mo

Check whether a home or shared studio can handle production before you lock in $1,500 monthly rent, since fixed space cost starts hurting long before breakeven.

3Unit Margin85% CM

Track epoxy, pigments, packaging, marketing, and shipping together; at the forecast mix they leave about 85% contribution margin, which is what pays fixed costs.

4Throughput Ramp0.5 FTE

Measure curing, sanding, finishing, photography, packing, and rework time per piece so the owner plus a 0.5 FTE assistant can keep up with the forecast volume.

5Supply Flow$8.0k

Verify epoxy resin, pigments, molds, wood slabs, table legs, and packaging arrive on time before you spend the $3,000 ventilation system and $5,000 mixing station budget.

6RunwayMonth 26 / $1.079M

Keep enough runway for the Month 26 breakeven path and the $1.079M minimum cash low point, or a slow launch will force bad cuts.