Break-even calculator

How many units you have to sell before the business stops losing money, and what that is in revenue.

Fixed costs Per period: rent, salaries, insurance

Selling price per unit

Variable cost per unit Materials, labour, packaging

Units to break even480

Revenue at break-even$28,800

Contribution per unit$25 41.7% of price

Each unit you sell contributes its price less its variable cost towards the fixed costs. Break-even is the number of those contributions it takes to cover the fixed costs in full. Below it every sale still loses money; above it every sale is profit.

If the variable cost is at or above the price there is no break-even at any volume, and the calculator says so. Raising the price or cutting the per-unit cost moves the point; cutting fixed costs moves it further than either.