Break-Even Point Calculator

About this calculator

This calculator finds the break-even point in units using Q = Fixed Costs / (Price per unit − Variable cost per unit), where the denominator is the contribution margin — the amount each unit sold contributes toward covering fixed costs after variable costs are paid. Multiplying the break-even unit count by the selling price gives break-even revenue, the sales level at which profit is exactly zero.

Small business owners and startup founders pricing a new product, accountants and financial analysts building cost-volume-profit models, and business students studying managerial accounting use this to know the minimum sales volume needed before a venture turns profitable. Enter fixed costs, price per unit, and variable cost per unit to get the break-even units and revenue.