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Break-Even Point Calculator

Find the sales volume and revenue needed to cover fixed and variable costs.

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Break-even units400Exact theoretical units400Required revenue$24,000.00Contribution per unit$25.00Contribution margin ratio41.67%Profit at rounded unit count$0.00

Units = (fixed costs + target profit) ÷ (price − variable cost). The exact result is theoretical; the required whole-unit result rounds up. It assumes constant price, unit variable cost, fixed costs, and sales mix, and excludes capacity limits, taxes, step costs, and demand changes.

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How this tool works

Contribution per unit is selling price minus variable cost. Units required equal (fixed costs + optional target profit) ÷ contribution per unit, with purchasable units rounded up.

Limits to know

The model assumes selling price and variable cost per unit remain constant and that fixed costs and target profit belong to the same period. The purchasable-unit result rounds the exact theoretical quantity up; capacity limits, taxes, financing, and mixed products are not modeled.