Break-Even Calculator

See how many units you need to cover fixed costs — and what that looks like in revenue.

Inputs

Result

Break-even units
67
$1,666.67 in revenue · CM $15.00/unit

Visual breakdown

Contribution / unit
$15.00
Break-even units
67
Break-even revenue
$1,666.67
Profit @ 100 units
$500.00

Formula

Contribution margin per unit = price − variable cost. Break-even units = fixed costs ÷ contribution margin. Break-even revenue = units × price. Profit at N units = N × contribution − fixed costs.

Example

Fixed $1,000, price $25, variable $10 → CM $15/unit → break even at 67 units (≈ $1,675 revenue). At 100 units, profit is $500.

Related: Profit margin · Markup · Monthly budget

How to use

  1. Group all fixed costs (rent, salaries, software) into one number.
  2. Use realistic variable cost — materials, fulfillment, processing.
  3. Try a higher price and lower variable cost to see units drop fast.

When it's useful

  • Validating a product or service idea.
  • Setting monthly sales targets.
  • Comparing pricing scenarios.

Common examples

Fixed $1,000, $25 price, $10 var
≈ 67 units to break even.
100 units sold
Profit at that volume = $500.
No contribution margin
Price ≤ variable cost → never breaks even.

Frequently asked

What is contribution margin?

The dollars per unit left to cover fixed costs after paying variable costs. Higher CM → fewer units to break even.

What if price ≤ variable cost?

Each sale loses money — no break-even exists. Raise price or cut variable cost first.

Is this monthly or annual?

Both work — use one consistent period. Monthly fixed costs give monthly break-even units.

Does this include taxes?

No — keep this pre-tax. Add a tax buffer to your fixed costs if you want a post-tax target.

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