Break-even Units Calculator

Divide total fixed costs by the contribution margin per unit, where the contribution margin is the selling price minus the variable cost per unit. Because you cannot sell part of a unit and still cover costs, the result is rounded up to the next whole unit.

The margin of safety is how far your actual sales sit above the break-even point. In units it is actual units sold minus break-even units; as a percentage it is that gap divided by actual units sold. A higher margin of safety means sales can fall further before you start making a loss.

Add your target profit to your fixed costs, then divide by the contribution margin per unit and round up. The calculator does this for you when you enter a target profit, so you can see the sales volume a specific profit goal requires.

The break-even calculator gives the core break-even point in units and revenue. This break-even units calculator adds two extras on top: the units needed to hit a target profit, and the margin of safety against your actual or planned sales. Use that one for a quick answer and this one when you are planning profit goals or sizing your risk buffer.

If the price does not exceed the variable cost, every sale loses money before fixed costs are even considered. The contribution margin is zero or negative, so no number of units can ever break even and the calculator asks you to raise the price or cut the variable cost.

Yes. Every figure is calculated in your browser as you type. Nothing you enter is sent to a server, stored, or shared, so your cost and pricing numbers stay on your device.