Formula
Break-even units = Fixed costs ÷ (Selling price per unit − Variable cost per unit). Break-even revenue = Break-even units × Selling price.
Calculate how many units you need to sell to cover fixed and variable costs.
Calculate break-even units, break-even revenue and contribution margin for a business.
Break-even units = Fixed costs ÷ (Selling price per unit − Variable cost per unit). Break-even revenue = Break-even units × Selling price.
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.