Break-Even Calculator
Find how many units you need to sell to cover your costs.
Enter your values to calculate your result.
Formula
Break-Even Units = Fixed Costs ÷ (Price Per Unit − Variable Cost Per Unit)
Fixed costs don't change with sales volume (rent, salaries). Variable cost per unit does (materials, shipping). The difference between price and variable cost is the contribution margin — how much each sale contributes toward covering fixed costs.
Example
With $10,000 in fixed costs, a $50 price, and $30 variable cost per unit, the contribution margin is $20, so you need to sell 500 units ($25,000 in revenue) to break even.
Frequently Asked Questions
What if my price is lower than my variable cost?
You'd lose money on every unit sold, so there's no break-even point — increase your price or reduce your variable cost per unit.