Profession Calculators
Finance & Accounting

Break-Even Calculator

Find the exact point where revenue covers all fixed and variable costs.

Rent, salaries, insurance, and other recurring costs.

Your Results

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Enter your cost data and click calculate.

What This Calculator Does

This break-even calculator determines the exact number of units you need to sell (or revenue you need to earn) to cover all fixed and variable costs. It is essential for pricing decisions, new product launches, and business planning.

The Formula

Break-Even Units = Fixed Costs / (Unit Price - Variable Cost per Unit)

The denominator (Unit Price - Variable Cost) is the contribution margin per unit. Each unit sold above the break-even point generates pure profit equal to the contribution margin.

Step-by-Step Example

1

Enter fixed costs

Sum all fixed expenses: rent, salaries, insurance, etc. Example: $10,000/month.

2

Enter unit selling price

The price you charge per unit. Example: $50 per unit.

3

Enter variable cost per unit

The cost to produce/deliver one unit. Example: $20 per unit.

4

Calculate break-even point

$10,000 / ($50 - $20) = 334 units per month to break even.

Real-World Use Cases

New Product Launch

Determine the minimum sales volume needed before a new product becomes profitable.

Pricing Strategy

See how raising or lowering prices affects the break-even point and profitability.

Investor Presentations

Show investors exactly when your business will become profitable.

Common Mistakes to Avoid

  • Miscategorizing variable costs as fixed costs or vice versa.

  • Forgetting semi-variable costs that increase in steps (like hiring a second shift at a certain volume).

  • Not updating the analysis as costs and prices change over time.

Frequently Asked Questions

Accuracy and Disclaimer

Break-even analysis is a simplified model. Real-world costs often have semi-variable components. Use this as a planning tool alongside more detailed financial modeling.