Break-even calculator
How many units you need to sell to cover your fixed costs. It opens on a worked example — change any number. Nothing you enter is saved.
Break-even units
1,000
- Contribution margin per unit
- $20
- Break-even revenue
- $50,000
The formula
- Contribution margin per unit = price − variable cost per unit
- Break-even units = fixed costs ÷ contribution margin per unit (rounded up)
How to read it
Every unit beyond break-even contributes its full contribution margin to profit. If price is at or below variable cost, there is no break-even point.
See also the glossary entry for Break-even point.
General information, not accounting, tax or financial advice. Definitions vary between companies — match the formula to how your own systems count.