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Break-Even Calculator

Calculate how many units you need to sell to cover your costs.

Details

Rent, salaries, insurance — costs that don't change with sales volume.

Materials, direct labor — costs that scale with each unit produced.

Enter your numbers and select Calculate to see results.

About This Calculator

This calculator finds your break-even point — the number of units you need to sell for total revenue to equal total costs — based on your fixed costs, variable cost per unit, and selling price per unit.

How This Is Calculated

Break-Even Units = Fixed Costs ÷ (Price per Unit − Variable Cost per Unit)

Contribution Margin
The amount each unit sold contributes toward covering fixed costs, after variable costs

With $20,000 in fixed costs, a $50 price, and $20 variable cost per unit, you need to sell 667 units to break even.

Assumptions

  • Assumes fixed costs and variable cost per unit stay constant regardless of volume — in reality, large volume changes can shift both.
  • Assumes a single product with a consistent price.

Frequently Asked Questions

It's the amount each unit sold contributes toward covering fixed costs, after subtracting the variable cost of producing that unit. Once enough units are sold to cover total fixed costs via their contribution margins, you've reached break-even.

Last updated January 15, 2026. Results are estimates for informational purposes only — read our disclaimer.