Method
How to calculate break-even units
The calculator first finds contribution per unit, then divides fixed costs by that contribution. It assumes every unit has the same price and variable cost.
FORMULABreak-even units = fixed costs ÷ (selling price − variable cost)
Worked example
Break-even calculator example
At $80 per unit, $35 variable cost and $25,000 fixed costs, each sale contributes $45 toward overhead.
Change one assumption at a time to see what drives the result. The output is an estimate, not a quote, forecast or recommendation.
FAQ
Break-even calculator FAQ
What counts as a fixed cost?
A fixed cost does not change directly with units sold during the period, such as rent or a base software contract.
What if variable cost is higher than price?
There is no positive break-even volume when each unit loses money. Raise price, reduce variable cost or revise the model.
Does break-even include profit?
No. The break-even point covers the entered fixed and variable costs; profit begins above that point.