Break-Even Calculator
Estimate how many units must be sold for contribution margin to cover fixed costs.
Contribution margin$35.00
Break-even units715
Break-even revenue$53,571.43
Contribution margin %46.67%
How this tool works
Contribution margin per unit = selling price − variable cost. Break-even units = fixed costs ÷ contribution margin.
Example
With $25,000 fixed cost, $75 selling price and $40 variable cost, the contribution margin is $35 and break-even is about 715 units.
Common questions
What if variable cost exceeds selling price?
There is no finite break-even point because each additional unit loses money before fixed costs.
Does this include stepped or nonlinear costs?
No. It assumes fixed costs remain fixed and variable cost per unit is constant over the analyzed range.