Break-even calculator

Find how many units or jobs you need to sell before fixed costs are covered.

Contribution per sale
75.00
Contribution margin
62.50%
Exact break-even units
120.00
Break-even revenue
14,400.00

What this calculator works out

Useful for product, service and project planning when you know the average selling price and variable cost.

Calculation: Break-even units = fixed costs ÷ (price − variable cost).

Practical example

At a 120 selling price, 45 variable cost and 9,000 fixed costs, contribution is 75 and break-even is 120 sales or 14,400 revenue.

Use the result carefully

  • If variable cost equals or exceeds price, there is no positive break-even point.
  • Round units up because a partial sale may not be possible.
  • Results depend on the average price and cost assumptions staying stable.

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