Contania

Break-Even Calculator

The break-even point is how much you have to sell to cover every cost — no profit, no loss. Past it, each sale is profit. Calculate it in units and in revenue, and see the profit line cross zero.

Your numbers

$

Rent, salaries, fixed bills.

$
$

Result

Units to break even
250
Break-even revenue
$25,000.00
Contribution margin per unit
$40.00
Break-even point
ItemValue
Contribution margin per unit$40.00
Units to break even250
Break-even revenue$25,000.00
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How to calculate break-even

Divide fixed costs by the contribution margin per unit (price − variable cost): units = fixed costs ÷ contribution margin. With $10,000 of fixed costs and a $40 margin, you break even at 250 units ($25,000 of revenue). The chart plots profit against units — where the line crosses zero is the break-even point.

What it is for

Knowing the break-even point sets realistic sales targets, tests whether a product or business is viable, and shows the effect of changing your price or costs. Sell above the point and you profit; below it, you lose. Raising the price or cutting the variable cost pulls the point down.

Frequently asked questions

Sources

  • Cost-volume-profit analysis (managerial accounting)

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