Break-Even Calculator

Find how many units you need to sell to cover your costs.

Enter your values

Costs that do not change with the number of units sold.

Revenue from selling one unit.

Materials and other costs incurred for each unit.

Result

Break-even units100
Break-even revenue
$2,000.00
Contribution per unit
$10.00
Fixed costs
$1,000.00

Units are rounded up so sales cover all fixed costs. This estimate assumes a constant price and variable cost per unit.

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Formula

Break-even units = round up(Fixed costs ÷ (Unit price − Unit variable cost))

Worked example

Fixed costs are $1,000, price is $20 and variable cost is $10 per unit.

Each sale contributes $10. You need 100 units and $2,000 in revenue to break even.

How to use

  1. Choose a period and enter its fixed costs.
  2. Enter the unit selling price and variable cost.
  3. Calculate the minimum whole units you must sell.

Frequently asked questions

What if variable cost exceeds the selling price?

There is no finite break-even point in this model: each additional sale loses money. Raise the price or lower variable cost before using the formula.

Why are units rounded up?

You cannot sell a fraction of an indivisible product. Rounding up ensures that total contribution covers fixed costs.