Break-Even Point Calculator
How many units must I sell to cover my fixed costs?
Spec sheet
cvp · v1.0.0Cost–volume–profit analysis
- 01
contribution margin = price − variable cost - 02
break-even units = fixed costs ÷ contribution margin - 03
units for target = (fixed + target profit) ÷ contribution margin
- Linear costs and a single product; volume discounts and step costs are not modeled.
- Cost-volume-profit analysis (managerial accounting)textbook
Worked example
computed by the same formula$10k fixed, $50 price, $30 variable
- Fixed costs (per period)
- 10000
- Price per unit
- 50
- Variable cost per unit
- 30
- Target profit
- 0
- Break-even units
- 500
- Break-even revenue
- $25,000.00
- Contribution margin per unit
- $20.00
- Contribution margin ratio
- 40 %
- Units for target profit
- 500
- 1. Exact break-even units = 500
Questions
How is the break-even point calculated?
›
Cost–volume–profit analysis. contribution margin = price − variable cost · break-even units = fixed costs ÷ contribution margin · units for target = (fixed + target profit) ÷ contribution margin
Example: $10k fixed, $50 price, $30 variable?
›
Break-even units: 500; break-even revenue: $25,000.00.
What does this calculator not cover?
›
Linear costs and a single product; volume discounts and step costs are not modeled.
Where do the numbers come from?
›
Sources: Cost-volume-profit analysis (managerial accounting). The formula is versioned (cvp v1.0.0) and covered by automated tests.
Is my data stored?
›
No. The calculation runs in your browser and nothing is sent unless you choose to save a shareable link.
Also searched asbreak even calculator · break even point · how many units to break even · contribution margin · break even analysis