Break-Even Calculator
Calculate unit and revenue break-even from the fixed costs, selling price, and unit variable cost you enter.
Inputs for one accounting period
$
Costs expected not to change over the modeled sales range.
$
Revenue received for each unit or consistent sale.
$
Cost expected to increase with each additional unit.
$
Adds a separate target-volume calculation; zero is accepted.
Contribution margin
Contribution margin per unit
$30.00
Selling price − variable cost
Contribution margin ratio
60.00%
Contribution margin per unit ÷ selling price
Break-even results
Mathematical break-even quantity
166.6667
Exact formula result; may include a fractional unit.
Whole-unit break-even quantity
167
Rounded up to the next complete unit.
Mathematical break-even revenue
$8,333.33
Exact quantity × selling price per unit.
Revenue cross-check: fixed costs ÷ contribution margin ratio = $8,333.33. At 167 whole units, revenue is $8,350.00 and the modeled operating result is $10.00.
Break-Even Chart
Methodology, assumptions & source
Contribution margin per unit = selling price per unit − variable cost per unit
Break-even units = fixed costs ÷ contribution margin per unit
Contribution margin ratio = contribution margin per unit ÷ selling price per unit
Break-even revenue = break-even units × selling price per unit = fixed costs ÷ contribution margin ratio
Units for target operating profit = (fixed costs + target operating profit) ÷ contribution margin per unit
Assumptions. The entered selling price, unit variable cost, and fixed costs remain applicable over the modeled range. All inputs must use the same accounting period. The calculator models one product, service, or stable sales mix.
Not automatically included. Taxes, stepped or semi-variable fixed costs, capacity limits, discounts, refunds, changing unit costs, financing effects, non-cash accounting adjustments, and changes in product mix are excluded unless already incorporated into the values you enter.
Interpretation. This is an arithmetic estimate from user inputs, not business, pricing, investment, or profitability advice.
Reference: U.S. Small Business Administration — Break-even point. Last verified: August 28, 2026.
Frequently Asked Questions — Break-Even Calculator
How contribution margin, fractional units, zero-margin cases, and model limitations are handled.
It is the modeled sales quantity at which total sales revenue equals entered fixed costs plus entered variable cost per unit. At that point, the modeled operating result is zero before costs not included in the inputs.