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Break-Even Calculator

Find how many units you must sell to cover your costs.

100 units to break even
Break-even units100
Break-even revenue2,500
Contribution / unit10

Work out the sales volume where revenue covers costs. Enter your fixed costs, selling price and variable cost per unit to see the break-even point in units and revenue — a quick sanity check for any product or side project.

Formula / method

break-even units = fixed costs ÷ (price − variable cost per unit)

Examples

Fixed 1000, price 25, cost 15
100 units
Fixed 5000, price 50, cost 30
250 units

The point where a business covers its costs

The break-even point is the number of units you must sell before revenue covers all your costs and you start making a profit. It is found by dividing fixed costs by the contribution margin — the selling price minus the variable cost of each unit.

Using it to test a plan

Break-even analysis quickly shows whether a price or cost structure is viable: if the break-even volume is far beyond what you can realistically sell, the plan needs a higher price, lower costs, or both. This tool reports the break-even units and the revenue they represent.

Where it's used

  • Checking whether a product's price and costs can ever turn a profit
  • Working out how many units a side project must sell to cover startup costs
  • Comparing pricing scenarios before a launch
  • Setting a sales target for a small business or market stall
  • Deciding whether fixed costs like rent or equipment are justified by realistic volume

Real-world examples

  • Fixed costs of $1,000, a $25 price and $15 unit cost give a $10 margin, so you break even at 100 units.
  • With $5,000 fixed costs, a $50 price and $30 cost, the $20 margin means 250 units to break even.
  • If break-even comes out at 40,000 units but you can realistically sell 5,000, the plan needs a higher price or lower costs.

FAQ

What is the contribution margin?

It is the price minus the variable cost per unit — the amount each sale contributes toward covering your fixed costs.

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