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Break-Even Point & Unit Volume Calculator

Calculate how many units you need to sell to cover fixed and variable costs.

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Economic Variables

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Break-Even Projections

Units to Break-Even167Cumulative sales volume target
Revenue to Break-Even$8,350Gross sales revenue milestone

Revenue vs. Total Cost

Sales volume compared with cost
Contribution Margin$30.00
Margin Ratio60.0%
Fixed Costs$5,000
Variable Cost / Unit$20.00
Calculator guide

How to use the Break-Even Point Calculator

Calculate break-even units, break-even revenue and contribution margin for a business.

01Set inputsChoose values, units and assumptions.
02Apply the modelBreak-even units = Fixed costs ÷ (Selling price per unit − Variable cost per unit). Break-even revenue = Break-even units × Selling price.
03Read the resultCheck the output against the assumptions before using it.
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What this calculator does

The calculator finds the sales volume where contribution from each unit exactly covers fixed costs. It also shows the contribution margin so you can see how pricing and variable costs affect the break-even point.

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Formula & method

Break-even units = Fixed costs ÷ (Selling price per unit − Variable cost per unit). Break-even revenue = Break-even units × Selling price.

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Assumptions & notes

  • Break-even units are rounded up to the next whole unit.
  • The model assumes one selling price and one variable cost per unit.
  • A non-positive contribution margin cannot produce a finite break-even point.
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