Formula & method
Break-even units = fixed costs ÷ (price per unit − variable cost per unit)
Contribution margin pays fixed costs before profit begins.
Assumptions
- Inputs remain in your browser and are not saved.
- Rates are converted to the payment frequency shown.
- Results are rounded for display; internal calculations retain precision.
Example calculation
Example
With $10,000 fixed costs and $25 contribution per unit, break-even is 400 units.
Important
Educational estimates only — not financial, tax or legal advice.