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⚖️ Break-even Calculator

Calculate your break-even point in units and revenue. Find out exactly how many units you need to sell to cover your fixed costs and start making a profit.

Break-even Formula

Break-even Units = Fixed Costs ÷ (Price − Variable Cost per Unit)

The denominator (Price − Variable Cost) is called the Contribution Margin — how much each sale contributes toward covering fixed costs.

Example

Fixed costs $10,000, variable cost $30/unit, price $50/unit.

Contribution Margin = $50 − $30 = $20
Break-even Units = $10,000 ÷ $20 = 500 units
Break-even Revenue = 500 × $50 = $25,000

Frequently Asked Questions

The break-even point is the level of sales at which total revenue equals total costs, meaning zero profit and zero loss. Every unit sold above break-even generates pure profit.

Contribution margin = Price − Variable Cost per unit. It represents how much each sale contributes to covering fixed costs. Once fixed costs are covered, contribution margin becomes profit.

You can lower break-even by: (1) reducing fixed costs, (2) reducing variable costs, (3) raising prices, or (4) improving your product mix to favor higher-margin items.

Break-even analysis tells you the minimum sales needed to stay in business, helps with pricing decisions, evaluates new product viability, and shows the impact of cost changes on profitability.

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