Break-Even Calculator
Find how many units you must sell to cover your fixed costs, given your price and variable cost per unit.
Last updated · View algorithm, constants and default inputs (JSON)
Break-even units
Dots show recalculated samples. Other inputs stay fixed.
About this calculator
Break-even is the sales volume at which total revenue exactly covers total costs. Every unit sold beyond that point adds contribution margin directly to profit.
Worked example
calculated with the default values below
Fixed costs 10,000 $ · Selling price per unit 25 $ · Variable cost per unit 10 $ Break-even units 667 · Break-even revenue 16,675.00 $ · Contribution margin per unit 15.00 $
General background references
Disclaimer
These calculators give estimates for general information only. They are not financial, tax or investment advice and do not take your personal circumstances into account. Before borrowing, investing or filing, confirm the numbers with a qualified adviser in your jurisdiction.
Implementation source
This record describes the implementation used by this page. It is not independent validation. External references, when available, support only the stated formula or definition; estimates and custom rules retain their own assumptions.
Formula and variables
Q = ceil(F/(P − V)); R = Q·P
- F
- Fixed costs
- P
- Unit selling price
- V
- Variable cost per unit
- Q
- Break-even units
- R
- Revenue at break-even
Break-even requires P − V > 0. Whole units are rounded up so revenue covers fixed costs; when contribution is zero or negative, no finite break-even quantity exists.
Frequently asked questions
Why does the result round break-even units up?
Fixed costs divided by contribution per unit can produce a fraction, but you cannot sell a fraction of a unit. The calculator rounds the required quantity up to the next whole unit and reports the revenue at that quantity. If price is equal to or below variable cost, each sale makes no positive contribution, so there is no finite break-even quantity; the result is shown as a dash.