Break-even Units Calculator

Find units and revenue needed to cover fixed costs and a profit target.

Method and assumptions

Break-even volume depends on contribution after variable costs, not selling price alone. Separate fixed period costs from costs incurred on every unit.

Contribution per unit = price × (1 - variable fee rate) - variable unit cost. Break-even units = fixed costs / contribution.

Common questions

What belongs in fixed costs?

Examples include rent, fixed software subscriptions and salaries that do not change with each unit sold.

What if contribution per unit is negative?

No positive sales volume can cover fixed costs until price, fees or variable cost changes.

Independent calculator. Not affiliated with or endorsed by the platforms mentioned.