Break-Even Point Calculator

Break-even calculator: units and revenue needed to cover fixed costs, from price per unit and variable cost per unit.

Q = Fp − v

How to use this calculator

  1. Choose the quantity you want under “Solve for”.
  2. Type the known values and pick their units: any combination works.
  3. The result updates as you type. Open “Show the steps” to see the substitution.

The break-even point is the sales volume at which revenue covers all costs: Q = fixed costs ÷ (price − variable cost per unit). The denominator is the contribution margin per unit.

Every unit sold beyond the break-even point adds its contribution margin to profit.

Results are estimates for information only and do not constitute financial advice. Your lender’s or bank’s figures may differ.

Formula

Q = Fp − v

SymbolQuantityUnits
FFixed costs$, €, £
pPrice per unit$, €, £
vVariable cost per unit$, €, £
QBreak-even units—

Worked example

Given: F = 12,000.00 $ · p = 50.00 $ · v = 30.00 $

Q = Fp − v

Result: Q = 600

Break-even units for different values of Fixed costs

F · Fixed costsQ · Break-even units
6,000.00 $300
9,000.00 $450
10,800.00 $540
12,000.00 $600
13,200.00 $660
15,000.00 $750
18,000.00 $900
24,000.00 $1 200

Other values as in the worked example.

Frequently asked questions

How many units to break even with $12,000 fixed costs, a $50 price and $30 variable cost?

12,000 ÷ (50 − 30) = 600 units, or $30,000 in revenue.

What if the price is below the variable cost?

Each sale loses money, so there is no break-even point; the calculator reports no solution.

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