Work & small business · 075

Business break-even

How many sales cover fixed and variable costs?

Your numbers

$
$
$
$

Quick answer

What does the Business break-even calculate?

How many sales cover fixed and variable costs? This calculator uses monthly fixed costs, selling price per unit, variable cost per unit, and target monthly profit to estimate break-even volume immediately in your browser.

With the values currently entered, the result is 250 unitsto break even. It also shows units for target profit, contribution / unit, and break-even revenue.

How to use the Business break-even

  1. Replace the example values with your own numbers.
  2. Review the result and supporting figures as they update automatically.
  3. Check the formula and assumptions before using the estimate for a decision.

Inputs used

  • Monthly fixed costs
  • Selling price per unit
  • Variable cost per unit
  • Target monthly profit

Business break-even formula

(Fixed costs + target profit) ÷ contribution margin per unit

Assumptions

  • Price and unit cost remain constant.
  • All products are represented by one average unit.

Practical guide

Business break-even example and edge cases

How many sales cover fixed and variable costs? Let's use a concrete example, then look at the assumptions that can move the answer.

Example: A practical business break-even scenario

For this example, use monthly fixed costs of 18,000, selling price per unit of 120, variable cost per unit of 48, and target monthly profit of 10,000. These are starting values, so replace them with numbers that match your situation.

Monthly fixed costs
18,000
Selling price per unit
120
Variable cost per unit
48
Target monthly profit
10,000

Calculated result250 unitsto break even

Start with to break even. Then check units for target profit, contribution / unit, and break-even revenue to understand what sits behind the main result.

Example results use the default display profile. The calculator above follows your selected country and units.

How to read the result

  • Read the main result first. The supporting figures for units for target profit, contribution / unit, and break-even revenue explain how the estimate is built.
  • The method is (Fixed costs + target profit) ÷ contribution margin per unit. Keep the units consistent and use values from the same time period.

Edge cases worth checking

When monthly fixed costs is unusual

Price and unit cost remain constant. Double-check this input before relying on the result.

When target monthly profit is uncertain

All products are represented by one average unit. Run a lower and higher value to see a useful range.

What changes the result most

Monthly fixed costs

Use a current amount for monthly fixed costs. Include fees or recurring costs that belong in the same figure.

Selling price per unit

Use a current amount for selling price per unit. Include fees or recurring costs that belong in the same figure.

Variable cost per unit

Use a current amount for variable cost per unit. Include fees or recurring costs that belong in the same figure.

Try a different scenario

Small changes show whether the answer is stable or sensitive.

Monthly fixed costs: 10% lower

16,200

225 unitsto break even

Monthly fixed costs: 10% higher

19,800

275 unitsto break even

Selling price per unit: 10% higher

132

215 unitsto break even

Common mistakes

Check monthly fixed costs

Price and unit cost remain constant. Make sure this matches the number you enter.

Keep target monthly profit consistent

All products are represented by one average unit. Use the same units and time period throughout the calculation.

Do not rely on one business break-even scenario

Run a cautious case and an optimistic case. The range is often more useful than one exact-looking number.

Use this result well

Use it for

How many sales cover fixed and variable costs?

Do not use it as

It does not replace a quote, contract, accountant, or local employment guidance.