How this calculator works
Enter fixed costs, selling price per unit and variable cost per unit. The calculator divides fixed costs by the contribution generated by each unit.
Formula
Break-even units = Fixed costs ÷ (Price per unit − Variable cost per unit)
When to use it
Use it before changing pricing, adding fixed overhead or launching a new product line.
Important
This calculator is for estimation and planning. Actual financial outcomes can differ because of taxes, fees, timing, market conditions, lender terms and other factors.