Break-Even Point Calculator
The break-even calculator finds how many units you must sell to cover your fixed costs, given a unit price and the variable cost of each unit.
Calculator
The formula
Contribution per unit = price − variable cost, Break-even units = fixed costs ÷ contribution per unit. The unit price must exceed the variable cost.
Worked example
With $5,000 fixed costs, a $25 price and $10 variable cost, contribution is $15/unit, so break-even is 333.33 units (about $8,333 revenue).
Frequently asked questions
- What if the price is below the variable cost?
- Then each sale loses money and there is no break-even point — the calculator flags this instead of returning a figure.
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