Skip to content
Wapuula Tools

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

Calculator inputs

Result

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.