Strategy-Hurdling to Profitability (1,147 words)

If the item generated $9,500 in gross sales, the item did 1.057 percent of the hurdle rate ($9,500 divided by $8,991)—in this case, above break-even. On the other hand, if the item generated $8,000 in gross sales, it did 88.9 percent of the hurdle rate—below break-even.

By calculating the hurdle rate, it is easy to separate the winners from the losers in your catalog. Obviously, the higher the percentage, the stronger the item.