Break-even point calculator

How it works

The calculator subtracts variable cost per unit from price to get the contribution margin, then divides fixed costs by that margin and rounds up to the next whole unit — since you can't sell a fraction of a unit and need at least that many sales to fully cover fixed costs.

FAQ

Why does it round up instead of giving a decimal number of units?

You can't sell a fraction of a unit, so the calculator rounds up (e.g. 199.2 becomes 200) — selling 199 wouldn't quite cover fixed costs yet.

What happens if variable cost per unit is higher than the price?

The calculator shows an error instead of a number — a negative contribution margin means you lose money on every unit sold, so no sales volume, however large, would ever break even.