Break-even Calculator
Find the number of units or billable packages needed to cover fixed costs at the price and variable cost you enter.
Formula: Break-even units = fixed costs / (selling price per unit - variable cost per unit).
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Enter the numbers
Calculated result
Contribution per unit
$90.00
Selling price minus variable cost
Break-even units
67
66.67 units before rounding up
Break-even revenue
$10,050.00
Rounded-up units multiplied by selling price
Formula: Break-even units = fixed costs / (selling price per unit - variable cost per unit).
Use the result correctly
What the calculation means
The contribution per unit must be positive. Use realistic fixed and variable costs and remember that demand, capacity, cash timing, taxes, and one-time investments are outside this simple model.
Useful for
- Estimate how many packages or products must be sold
- Test a proposed price against fixed and variable costs
- Compare two pricing scenarios before publishing a quote
Frequently asked questions
Why are break-even units rounded up?
A partial unit usually cannot be sold, so the calculator rounds up to the first whole unit that fully covers fixed costs.
What is contribution per unit?
It is the selling price minus variable cost. Each sale contributes that amount toward fixed costs and then profit.
What if variable cost is higher than price?
There is no reachable break-even point because every additional unit loses money before fixed costs are considered.
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