Business Calculators
Break-Even Calculator
Find how many units you must sell to cover fixed costs, and the revenue that break-even point represents.
Break-even units
1,250
- Break-even revenue
- $150,000
- Contribution per unit
- $72.00
- Units for target profit
- 1,806
How this calculator works
Break-even units = fixed costs ÷ (price − variable cost)
- contribution
- what each sale contributes towards fixed costs
Example calculation
Illustrative example — not advice
Worked example — the break-even calculator as it loads, using the default figures below.
- 01Enter fixed costs: $90,000.
- 02Enter price per unit: $120.
- 03Enter variable cost per unit: $48.
- 04Enter target profit: 40000.
- 05Read the break-even units from the results panel: 1,250.
Break-even units: 1,250. Break-even revenue: $150,000. Contribution per unit: $72.00. Units for target profit: 1,806.
These figures come straight from the calculator above running on the values listed, so you can retype them and confirm every number yourself. Change any input and the results update immediately. Illustrative only — not a quote, offer or recommendation.
Important considerations
- Fixed costs are rarely fixed forever — step changes move the break-even point.
- A thin contribution margin makes the business very sensitive to volume.
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- Cash Flow CalculatorMonthly cash flow and runway.
Terms used here
Frequently asked questions
What if variable cost exceeds price?
There is no break-even point; every sale increases the loss and the pricing must change.
Disclaimer
Legamoney calculators are educational tools. Results are estimates based on the figures you enter and do not constitute financial, tax or legal advice.
Last reviewed 2026-08-01