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Tools

Break-even Calculator

Estimate the minimum whole units needed to cover fixed costs at a given selling price and variable cost per unit.

Formula and example

Contribution per unit = selling price − variable cost. Break-even units = fixed costs ÷ contribution, rounded up to a whole unit. With fixed costs of 1,000, price 20 and variable cost 12, you need 125 units. If price does not exceed variable cost, break-even is impossible at that price.