Break-Even Calculator

Units are rounded up to whole sales. Fixed costs and sales must cover the same period.

Your numbers

Enter your numbers to see the result.

How Break-Even works

Break-even units = fixed costs ÷ (selling price − variable cost per unit), rounded up. Contribution per sale must be positive. Profit at a selected volume subtracts fixed costs from total contribution.

A worked example

These sample values illustrate the calculation. Use your own numbers in the calculator for your result.

Example inputs
Monthly fixed costs
2000
Price per unit
50
Variable cost per unit
20
Selected monthly sales
100
Break-even units
67
Break-even revenue
$3,350.00
Profit at selected volume
$1,000.00

Assumptions and limits

Units are rounded up to whole sales. Fixed costs and sales must cover the same period.

Planning estimate only. This is not legal, tax, payroll or accounting advice.

Why must price exceed variable cost?

Each sale must leave a positive contribution toward fixed costs. If price is no greater than variable cost, increasing sales cannot recover positive fixed costs under this model.