Break-Even Calculator

Find out how many units you need to sell to cover costs

Last updated: January 2025

About This Tool

Understanding your break-even point is crucial for business planning and pricing decisions. This calculator helps you determine exactly how many units you need to sell to cover all your costs and start making profit.

What is Break-Even Calculator?

The break-even point is where total revenue equals total costs, meaning you have neither profit nor loss. Below this point, you are operating at a loss; above it, you are making profit. It is expressed as either a number of units or a dollar amount of sales.

How It Works

Break-even analysis considers fixed costs (expenses that stay the same regardless of sales volume, like rent) and variable costs (expenses that change with each unit sold, like materials). The formula divides fixed costs by the contribution margin (selling price minus variable cost per unit) to find the break-even quantity.

Formula

Break-Even Units = Fixed Costs / (Price per Unit - Variable Cost per Unit)

Rent, salaries, insurance, etc.

Materials, labor per item

Calculate units needed for profit goal

Break-Even Point

334 units

$16,700 in revenue

For $5,000 Profit

500 units

$25,000 in revenue

Break-Even Analysis Chart

Key Metrics

Contribution Margin$30
CM Ratio60.0%
Profit per Unit$30

Formula

Break-Even Units =

Fixed Costs
―――――――――
Price - Variable Cost

💡 Pro Tips

  • • Lower fixed costs = lower break-even point
  • • Higher margin = fewer units needed
  • • Review break-even monthly

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When to Use This Calculator

  • 1When launching a new product or service
  • 2Setting prices to ensure profitability
  • 3Evaluating whether a business idea is financially viable
  • 4Determining sales targets for budgeting
  • 5Making decisions about expanding or scaling operations

Pro Tips

  • Review your break-even point regularly as costs change
  • Lower your break-even by reducing fixed costs or increasing margins
  • Consider multiple scenarios (best case, worst case, likely case)
  • Factor in all costs, including often-forgotten overhead
  • Use break-even to set minimum sales targets for your team

Common Mistakes to Avoid

  • Underestimating fixed costs by forgetting some expenses
  • Not accounting for all variable costs per unit
  • Assuming costs remain constant as volume increases
  • Setting prices too low without understanding break-even
  • Not updating calculations when costs or prices change

Frequently Asked Questions

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