Break-Even Calculator

Find how many units you need to sell to cover costs.

Inputs

Rent, salaries, subscriptions.

Average selling price.

Materials, fees, fulfillment.

Results

Updates instantly
134
Break-even units
Break-even Revenue
$20,000
Contribution Margin
$90

Notes

Contribution margin is 60.0% of price.

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MetricCurrent estimateDecision use
Contribution margin$90 per unitShows how much each sale contributes after variable cost.
Break-even units134Use as the minimum sales target before profit starts.
Break-even revenue$20,000Compares the target sales dollars against realistic demand.
Margin percent60.0%Lower margins require more volume or lower fixed costs.

About This Calculator

Overview

Use this break-even calculator to find the number of units and revenue you need to cover fixed costs based on price and variable cost per unit.

When to Use It

  • Evaluate whether a product price covers costs at your expected sales volume.
  • Set sales targets for a new offer or launch.
  • Stress test margins when costs or pricing change.

Break-even Formula

Break-even Units = Fixed Costs / (Price per Unit - Variable Cost per Unit)
Fixed Costs
Expenses that do not change with sales volume.
Price per Unit
Average selling price for one unit.
Variable Cost per Unit
Cost that scales with each unit sold.
Contribution Margin
Price per unit minus variable cost per unit.

Example Calculation

Inputs
  • Fixed Costs: $12,000
  • Price per Unit: $150
  • Variable Cost per Unit: $60
Output
  • Break-even Units: 134
  • Break-even Revenue: $20,100

Common Mistakes

  • Using discounted price but full variable cost (or vice versa).
  • Mixing monthly fixed costs with annual pricing.
  • Ignoring variable costs like payment fees or shipping.

Tips & Next Steps

  • Test multiple price points to see margin impact.
  • Update variable costs quarterly as suppliers change.
  • Use a conservative price to set safer sales targets.

FAQs

What is break-even point?
Break-even is the sales volume where total revenue equals total costs, resulting in zero profit or loss.
What if my contribution margin is negative?
If price per unit is less than or equal to variable cost per unit, you cannot break even without raising price or lowering costs.
Can I use this for services?
Yes. Use price per unit as your average service price and variable cost as the cost per service.

About This Calculator

Calculate your business break-even point in units and revenue. Determine how many products you need to sell to cover fixed and variable costs and start generating profit.

Frequently Asked Questions

What is the break-even point?

The break-even point is the sales volume where total revenue equals total fixed and variable costs. At that point profit is zero; every unit sold above it contributes to profit.

What formula does the break-even calculator use?

Break-even units = fixed costs / (price per unit - variable cost per unit). Break-even revenue is break-even units multiplied by price per unit.

What should I do if the contribution margin is zero or negative?

If price per unit is less than or equal to variable cost per unit, the business cannot break even at that price. Raise the price, reduce variable cost, or change the offer before setting a sales target.

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The SuperCalc Editorial Team maintains calculator interfaces, formula notes, examples, and supporting explanations. Methods, assumptions, source links, and review depth vary by calculator and are documented on the relevant page where available.

Published: 2025-06-01