How it works
Assumes a consistent price, variable cost per unit and fixed costs over the period. Price must exceed variable cost.
FormulaBreak-even units = fixed costs ÷ (price per unit − variable cost per unit).
MONEY & BUSINESS / BUSINESS PLANNING
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Calculate the sales volume needed to cover fixed costs.
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Break-even units: a worked example
With fixed costs for period 1,200, selling price per unit 40, variable cost per unit 16, the units to break even is 50.
| Fixed costs for period | 1,200 |
|---|---|
| Selling price per unit | 40 |
| Variable cost per unit | 16 |
| Units to break even | 50 |
|---|---|
| Contribution per unit | $24.00 |
| Revenue at break-even units | $2,000.00 |
| Contribution margin | 60% |
Amounts are shown in US dollars for illustration. Choose your own currency in the calculator above; it labels amounts and does not convert them.
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Frequently asked questions
How is the break-even units calculated?
Break-even units = fixed costs ÷ (price per unit − variable cost per unit). Assumes a consistent price, variable cost per unit and fixed costs over the period. Price must exceed variable cost.
What does the break-even units example show?
With fixed costs for period 1,200, selling price per unit 40, variable cost per unit 16, the units to break even is 50. Contribution per unit: $24.00; Revenue at break-even units: $2,000.00; Contribution margin: 60%.
What assumptions and limits apply?
This is an estimate based on the inputs and assumptions shown on this page, not professional advice. Check anything with financial, health or safety consequences independently.
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Can I use my own currency?
Yes. Pick from 33 currencies and the amounts are labelled to match. The selector does not convert between currencies, so enter prices in your own currency.