Special Effects Prosthetics Studio Break-Even: About $39K/Month

Fixed costs $26.0K/mo Base overhead

Contribution margin 73% After variable costs

Break-even revenue $35.6K/mo Monthly target

Break-even timing Month 5 First break-even

Break-even calculator

Use this to test monthly revenue against direct costs and overhead, and see when the studio clears break-even.

Lean Base Full

Monthly revenue Revenue sets the margin left to cover overhead. $ Low sales High sales Variable expenses Include materials, travel, and freight that move with each job. $ Light costs Heavy costs

Money available to cover fixed costs $51,708 $70,833 revenue - $19,125 variable expenses

Margin ratio

73%

Covers fixed costs

Yes

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

Break-even chart Revenue Total costs

Which expenses stay fixed, and which move with sales in a prosthetics studio?

Cost classification

Break-even is more reliable when rent, payroll capacity, materials, travel, and shipping are treated differently. If variable project costs are buried in overhead, Month 5 break-even can look safer than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Studio Workshop Rent	Fixed	Use $4,500 per month in overhead before calculating break-even revenue.	Treating unused bench space as free capacity.
Utilities and Ventilation Power	Semi-variable	Start with the modeled $850 per month, then expect higher usage as production volume rises.	Keeping power flat during heavy mold, oven, and spray booth work.
Studio Liability Insurance	Fixed	Include $600 per month as baseline overhead across the planning period.	Tying insurance to order count instead of coverage needs.
Software and Digital Design Tools	Fixed	Carry $350 per month even in slow production months.	Dropping subscriptions from the model when sales dip.
Equipment Maintenance Contract	Semi-fixed	Use $450 per month until more equipment or higher capacity requires a step-up.	Assuming maintenance stays flat after adding tools or machines.
Raw Fabrication Materials	Variable	Model at 12% of first-year revenue for silicone, latex, molds, pigments, and adhesives.	Underpricing jobs by leaving fabrication inputs out of margin math.
Project Specific Travel	Variable	Model at 8% of first-year revenue because set visits and client work scale with projects.	Hiding travel in overhead instead of charging it to jobs.
Artist Payroll	Semi-fixed	Base staff carries core capacity, but added sculptors, technicians, and painters step up with demand.	Modeling every artist as fully variable by project hour.

How does break-even change across lean, base, and full production months for a special effects prosthetics studio?

Scenario table

Break-even shifts because fixed studio overhead is heavy, so mix matters more than raw volume. Lean months can sit at the line, while Year 1 and Year 2 mix levels add cushion as more work moves through the shop.

Planning figures only: these are scenario assumptions, not guaranteed results, and actual project mix can move break-even up or down.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean film-and-custom month	$39.0k	$10.5k	$28.5k	73.0%	$0	At this level, the studio only covers overhead.
Base Year 1 mix	$70.8k	$19.1k	$28.7k	73.0%	$23.0k	This clears break-even and leaves a small monthly cushion by Month 5.
Full Year 2 capacity mix	$173.8k	$44.5k	$43.1k	74.4%	$86.1k	Stronger film and seasonal demand create a wide cushion, but staffing must stay full.

What breaks this studio's break-even plan?

Stress test

Year 1 runs at about $70.8k a month in revenue and a 73% contribution margin, so break-even sits near $39.4k a month. That leaves about $31.4k of cushion, but softer bookings, higher consumables, or the Studio Manager hire can wipe it out.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change to revenue or costs.	$39,400	$31,400 cushion	Good cushion, but a weak booking month still matters.
Revenue shortfall	Monthly revenue slips to $39k.	$39,400	$400 gap	The cushion is gone, so any more softness turns the month red.
Fixed-cost pressure	Add the $65k Studio Manager salary.	$46,800	$24,000 cushion	The new hire lifts break-even by about $7.4k a month.
Margin pressure	Variable expenses rise 3 points.	$41,000	$29,800 cushion	Small cost creep trims profit, but the model still clears break-even.
Combined pressure	Monthly revenue slips to $39k and the Studio Manager is added.	$46,800	$7,800 gap	Soft bookings plus a higher fixed base push the studio below break-even.

What should you verify before you sign the lease, hire the sculptors, or buy the main equipment?

Founder checklist

Before you sign the lease or buy the main equipment, make sure booked work can carry the $7,050 monthly overhead, the Year 1 payroll ramp, and the $821k Month 2 cash trough. The model breaks even in Month 5, so weak demand or early hiring will hit cash fast.

1Cash Trough$821K

Keep enough cash for the Month 2 trough, because the model's minimum cash need is $821k before the opening ramp can settle.

2Lease Load$7.05K/mo

Before you sign a lease, make sure the $4,500 rent, ventilation, storage, and bench layout still fit inside the $7,050 monthly fixed load.

3Material Margin73% pre-fixed

Keep silicone, latex, pigments, molds, adhesives, and packaging inside the 12% raw materials line, or the 73% pre-fixed margin in Year 1 will slip.

4Payroll Ramp$18.96K/mo

Use booked work to cover the Year 1 payroll run rate of about $18.96K a month, including the Lead Sculptor and Mold Technician, before you add the Studio Manager.

5Booked Mix40/30/30

Verify film production, theater project, and custom appliance orders land near the 40/30/30 mix, because that is the demand mix the model assumes.

6Launch Demand21 customers

At a $550 CAC, the Year 1 marketing budget only supports about 21 customers, so booked projects need to show up before you lean on paid demand.