Break-Even Calculator
Find how many units you need to sell to cover your costs.
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
- Choose a period and enter its fixed costs.
- Enter the unit selling price and variable cost.
- 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.