Enter fixed costs
Add costs that do not change with each unit sold for the period you are analysing.
Estimate the number of units and sales revenue needed to cover your fixed and variable costs.
Add costs that do not change with each unit sold for the period you are analysing.
Enter the selling price and the cost that changes for each unit.
The calculator divides fixed costs by contribution per unit and rounds up to a whole unit.
It is the level of sales where total contribution covers fixed costs, producing neither profit nor loss before other unmodelled items.
It is selling price per unit minus variable cost per unit.
If part of a unit cannot be sold, the next whole unit is needed to fully cover the calculated fixed costs.
There is no positive contribution per unit, so increasing sales alone will not produce a break-even point under those inputs.