Free planning calculator
Break-even calculator
Estimate how many units you need to sell to cover fixed costs for a chosen period. Use unit price and variable cost from that same period's plan.
Enter your assumptions
All monetary amounts are in US dollars (USD). Enter non-negative values; monetary inputs use cents.
0 to 10,000,000; up to two decimal places
0 to 10,000,000; up to two decimal places
0 to 10,000,000; up to two decimal places
Contribution per unit: $15.00
Break-even sales: 67 units in the period
Formula and assumptions
Contribution per unit (USD) = price per unit − variable cost per unit. Break-even units = fixed costs for the period ÷ contribution per unit, rounded up to the next whole unit. If fixed costs are $0 and contribution is positive, zero units cover those fixed costs.
If the unit price is equal to or below variable cost, each sale contributes nothing or loses money, so this model cannot break even; no unit count is shown. The model assumes a constant price and variable cost per unit, all units are sold, and no other revenue or costs. Exclude nothing material from fixed or variable costs when planning: this simple estimate is not a profitability forecast.