Break-Even Calculator

Find how many units you must sell to cover fixed costs — break-even units, revenue and contribution margin, currency-neutral.

Reviewed by the OmniCalc teamMethod verified 2026-07-01

Result

50units

Break-even point 50 units
Exact break-even units
50
Contribution margin / unit
20
Break-even revenue
1,250
Units to sell
50
Show steps
  1. Contribution margin = Price − Variable cost = 25 − 5 = 20 per unit.
  2. Break-even units = Fixed costs ÷ Contribution margin = 1,000 ÷ 20 = 50 units.
  3. 50 is already a whole number — sell exactly that many units.
  4. Break-even revenue = 50 × 25 = 1,250.

How to use the break-even calculator

  1. 1Enter your total fixed costs for the period — rent, salaries, subscriptions.
  2. 2Enter the price per unit and the variable cost per unit.
  3. 3Read the whole units to sell; the exact point, revenue and margin sit in the breakdown and under Show steps.

Contribution margin does the heavy lifting

Each sale contributes price − variable costtoward fixed costs. Until those contributions add up to the fixed total you’re trading at a loss; after that, every extra unit’s full contribution margin becomes profit. Raising the price or trimming variable cost often lowers the break-even point faster than simply selling more.

Frequently asked questions

What is the break-even point?

The break-even point is where total revenue equals total costs, so profit is exactly zero. It equals fixed costs divided by the contribution margin per unit (price minus variable cost). Every unit sold beyond that point produces profit.

Why does the calculator round units up?

You cannot sell a fraction of a unit. If the formula gives 43.48 units, selling 43 still leaves a small loss, so the calculator also shows 44 — the first whole number of units at which fixed costs are fully covered.

What counts as a fixed cost vs a variable cost?

Fixed costs stay the same regardless of how much you sell: rent, salaries, insurance, software subscriptions. Variable costs scale with each unit sold: materials, packaging, transaction fees, per-unit shipping.

Does the currency matter?

No. The calculator is currency-neutral — enter fixed costs, price and variable cost in whatever currency you use, and the break-even units and revenue come out in the same currency.