PRICING, SALES, AND PAY SCENARIOS
Estimate the unit sales needed to cover fixed costs from your price and variable cost per unit.
Your result
Enter your values and select Calculate. Your result stays on this device.
Break-even units = fixed costs ÷ (selling price per unit − variable cost per unit).
Uses a constant price, constant variable cost, and one product or equivalent unit. It does not model sales mix, capacity, tax, inventory, or changing costs.
This break-even point calculator estimates how many units a simple price-and-cost scenario needs to cover fixed costs. It makes the contribution per unit visible so you can see why price and variable costs change the result.
Use case
Estimate the unit sales needed to cover fixed costs from your price and variable cost per unit. The stated formula, assumptions, and result limits remain visible so the calculation can be checked in context.
Use a clear break even calculator scenario with values you can verify before relying on the result.
Build a reliable scenario
Break-Even Point Calculator helps you check a specific business & work question with figures that apply to you. Estimate the unit sales needed to cover fixed costs from your price and variable cost per unit. Estimate the unit sales needed to cover fixed costs from your price and variable cost per unit. The stated formula, assumptions, and result limits remain visible so the calculation can be checked in context. Use a clear break even calculator scenario with values you can verify before relying on the result. The page keeps the method and limits visible so the result can be understood, compared, and checked instead of treated as an unexplained answer.
Prepare Fixed costs, Selling price per unit and Variable cost per unit. Enter the fixed costs for the period you want to model. Enter one selling price and the variable cost for one unit. Review contribution per unit and the exact versus rounded unit count. Use a full forecast if your prices, product mix, inventory, or costs change over the period. Keep units, dates, currency, and time periods consistent.
The stated method is: Break-even units = fixed costs ÷ (selling price per unit − variable cost per unit). Change one assumption at a time to see which input drives the result, then compare scenarios on the same basis.
Uses a constant price, constant variable cost, and one product or equivalent unit. It does not model sales mix, capacity, tax, inventory, or changing costs. Check the input and rounding, then calculate again.
Method and update
Last reviewed: 2026-08-10. This tool performs the stated formula locally in your browser using the values you enter.
Divide fixed costs by the selling price per unit minus the variable cost per unit.
If each unit does not contribute a positive amount toward fixed costs, the simple break-even formula has no workable result.
No. Use an equivalent unit or a weighted contribution approach when product mix matters.
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