How to use the break-even calculator
Estimate the unit sales and revenue required to cover fixed costs using your selling price and variable cost per unit. Enter your figures in the fields above and select Calculate. The result updates when you change an input.
Formula
Break-even units = Fixed costs ÷ (Selling price per unit − Variable cost per unit)
Example and interpretation
Contribution per unit is the amount left from each sale after variable costs. Fixed costs divided by contribution per unit gives the break-even unit volume, rounded up to a whole unit.