ocr: Notes About The Contribution Chart The only difference between the contribution chart and the breakeven chart is that the former includes the total tixed cost line vhereas the latter includes the total variable cost line. Since contribution L sales evenue - variable costs the latter chart allows us to quickly view the contribution achieved at the various possible activity levels. Notice that below 200 units volume the total cost line lies above the sales revenue line - this depicts the fact that beneath 200 units there isaloss-making situation. Above 200 units volume and the business will begi ...