Find how many units (and how much revenue) you need to cover fixed costs given price and variable cost per unit.
| Units | – |
| Revenue | – |
Use this break-even calculator for a one-product sketch: how many units you must sell so contribution exactly covers fixed costs. It is not a full P&L and it ignores inventory, tax, and mix.
Contribution margin per unit = price − variable cost. Units to break even = fixed costs ÷ contribution margin. Break-even revenue = those units × price. Price must exceed variable cost.
Fixed costs: Costs that do not change with volume in this sketch (rent, salaried staff, and similar).
Price / unit: Selling price of one unit.
Variable cost / unit: Cost that scales with each unit sold.
Units: Units that must be sold to break even (can be fractional).
Revenue: Sales at that volume.
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