About this calculator
Each unit sold contributes its price minus its variable cost towards fixed costs. Break-even units = fixed costs ÷ (price − variable cost), rounded up to a whole unit.
Worked example
With 20,000 of fixed costs, a 50 price and a 30 variable cost, each unit contributes 20, so you break even at 1,000 units (50,000 of sales).
How to use the break-even calculator
- Enter the fixed costs.
- Enter the price per unit.
- Enter the variable cost per unit.
- Read the result — it updates as you type.
Frequently asked questions
What are fixed costs?
Costs that don’t change with how much you sell, such as rent, salaries and software subscriptions.
How can I lower my break-even point?
Raise the price, cut the variable cost per unit, or reduce fixed costs.