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Finance & Tax

Break-Even Point Calculator

Break-even is the sales volume at which total revenue exactly covers total costs — the point where a business stops losing money. It is calculated by dividing fixed costs by the contribution margin, which is what each unit contributes after its own variable cost.

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Input
Result
Break-Even Units
34 units
Break-Even Sales Revenue
$1666.67
Contribution Margin per Unit
$30.00
About

What the Break-Even Point Calculator does

The contribution margin is the number that actually drives the answer. If a product sells for £50 and costs £30 to make, each sale contributes £20 toward fixed costs. Raising the price by £5 lifts the contribution to £25 and cuts the break-even volume by a fifth — usually far more effective than trying to sell more units.

How it works

Using the Break-Even Point Calculator

  1. 1Enter your total fixed costs — rent, salaries and anything that does not change with volume.
  2. 2Enter the selling price per unit.
  3. 3Enter the variable cost per unit — materials, shipping, per-sale fees.
  4. 4Contribution margin is price minus variable cost.
  5. 5Break-even units are fixed costs divided by contribution margin.
Use cases

What people use it for

  • Deciding whether a product line is viable
  • Setting a sales target that covers costs
  • Testing how a price change affects required volume
  • Preparing figures for a business plan or investor deck
FAQ

Frequently asked questions

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