Break-even point calculator

How many units you need to sell to cover your fixed costs, and what those sales come to, from three numbers: fixed costs, price and cost per unit.

Fixed costs for the period ($)

Price per unit ($)

Variable cost per unit ($)

How it works

Contribution per unit is the price minus the variable cost per unit. It is what each sale leaves over to pay the fixed costs.

Break-even units are the fixed costs divided by the contribution per unit, rounded up to a whole unit, because you cannot sell part of one.

Break-even sales are the break-even units times the price.

This is arithmetic on the numbers you enter. It is not tax, legal or financial advice.