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Break-Even Calculator

Enter fixed costs, the price, and the cost that rises with each unit. See the units and revenue that cover the month.

Rent, salaries, and other costs that stay the same.

Materials and other costs that rise with each unit.

Use 0 to stop at break-even.

Break-even units

334

The exact point is 333.33 units. Selling 334 whole units covers the fixed costs.

Contribution per unit
$15.00
Contribution margin
60.00%
Break-even revenue
$8,333.33
Units for the target profit
434

Contribution is the price minus the variable cost. Each unit pays that amount toward fixed costs, then toward profit.

See the costs and price that have to meet before a sale pays off.

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Profit at several volumes

Profit or loss at several monthly unit volumes
UnitsRevenueProfit or loss
0$0.00-$5,000.00
167$4,175.00-$2,495.00
334$8,350.00$10.00
434$10,850.00$1,510.00
501$12,525.00$2,515.00
668$16,700.00$5,020.00

How it's calculated

Contribution per unit is the price minus the variable cost. Break-even units are the monthly fixed costs divided by that contribution. Revenue at that point is the units times the price. A target profit is added to the fixed costs before dividing, so you cover the costs and the profit you named. The table shows the profit or loss at a few nearby volumes. A partial unit is rounded up to the next whole unit you would sell.

Units = fixed costs ÷ (price − variable cost)
Profit = units × contribution − fixed costs

Reviewed by WH2L Digital. Last reviewed October 31, 2026.

Questions

What is contribution margin?

Contribution per unit is the price minus the variable cost. Contribution margin is that amount divided by the price. It is the share of each sale that goes toward fixed costs and then profit.

How are break-even units calculated?

Divide the monthly fixed costs by the contribution per unit. If the result is not a whole number, the next whole unit is the first one that covers the costs.

How does a target profit change the units?

Add the target profit to the fixed costs, then divide by the contribution per unit. Those extra units cover the profit after the fixed costs are paid.

Educational estimates only, not financial advice.