Break-even point calculator
Find how many units you need to sell to cover costs and start making a profit.
Units to break even
500
Revenue at break-even$25,000.00
Contribution margin (unit)$20.00
Contribution margin (%)40%
Above this number of sales you turn a profit; below it, a loss.
How the calculation works
Contribution margin is price − variable cost. The break-even point is fixed costs ÷ contribution margin — the number of units that brings the result to zero.
Frequently asked questions
Fixed vs variable costs?
Fixed costs do not change with sales (rent, salaries); variable costs change per unit (materials, commission).
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Updated on June 18, 2026 · by Rafael Rossi · Methodology & sources