Break-Even Calculator
Fixed costs divided by contribution per unit. Also reports the revenue at that point.
Break-even units
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Revenue at break-even
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Contribution per unit
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Contribution margin ratio
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Worked example
With 10,000 in fixed costs, a 40 price and 25 variable cost, each sale contributes 15. You need 667 units to break even, which is 26,680 in revenue.
Break-even is where contribution covers fixed cost. Contribution is price minus variable cost — the amount each sale puts toward the costs that do not change with volume.
When there is no break-even
If variable cost exceeds price, every sale loses money and no volume fixes it. The calculator says so instead of returning a negative or infinite number, because that is the actual answer.