METHOD
How this tool works
Break-even units equal fixed costs divided by contribution per unit.
CALCULATORS
Find the sales volume needed to cover fixed costs.
METHOD
Break-even units equal fixed costs divided by contribution per unit.
EXAMPLE
With 1,000 fixed cost and 20 contribution per unit, break-even is 50 units.
Break-even units = fixed costs ÷ (price per unit − variable cost per unit)Planning estimate. Rates, taxes, fees and real-world terms can change the result; verify important financial decisions with the relevant provider or adviser.
Selling price minus variable cost per unit.
That means there is no positive break-even point.