Calculator
Enter all monetary amounts in the same currency. The calculator returns ratios and amounts in that same basis.
Contribution per unit30
Break-even units166.67
Minimum whole units167
Break-even sales revenue8,333.33
Method and inputs
Formula: break-even units = fixed costs / (unit price - variable cost per unit)
Inputs: Fixed costs, selling price per unit and variable cost per unit.
Worked example
With $5,000 fixed costs, a $50 selling price and $20 variable cost, contribution is $30 per unit and break-even is 166.67 units ($8,333.33 of sales).
Important limits
This is a contribution-margin estimate. It assumes a constant price and variable cost, and excludes taxes, financing, capacity limits, inventory timing and changes in sales mix.