Break-Even Calculator
Find the sales volume needed to cover fixed costs in a simple single-product model. Keep costs, prices and the reporting period consistent.
How the calculation works
Contribution per unit = selling price − variable cost. Break-even units = fixed costs ÷ contribution per unit. Whole-unit break-even rounds up to the next sellable unit; its revenue is whole units × price.
Worked example
Fixed costs of 10,000, a price of 50 and variable cost of 30 give a contribution of 20 per unit. Break-even is 500 units, or 25,000 in sales.
Read the limits before using the result
This model assumes a constant price, variable cost and fixed-cost base. It excludes product mix, capacity step-changes and tax. Nonpositive unit contribution cannot cover positive fixed costs through additional sales.
SBA break-even analysis. See our calculation and research methodology.