Formula
Break-even units = fixed costs ÷ (selling price − variable cost per unit), rounded up.
BUSINESS
Break-even Calculator
Find the units and revenue required to cover fixed costs.
CALCULATOR GUIDE
How to use the Break-even Calculator
Estimate contribution margin, break-even units, break-even revenue and units required for a target profit.
Worked example
With $10,000 fixed costs, a $50 price and $20 variable cost, break-even is 334 units.
Assumptions and limits
The model assumes price and variable cost remain constant and does not model demand, tax or financing costs.
Frequently asked questions
What is contribution margin per unit?
It is selling price minus variable cost per unit—the amount available for fixed costs and profit.
Why round break-even units up?
A fraction of a unit cannot normally be sold, and rounding down would leave costs uncovered.
How this calculator works
Enter your known values and select Calculate result. Review units and inputs before relying on the planning estimate.
Actual quantities, prices and requirements can vary. Confirm critical work with a supplier or qualified professional.