Tax Planning

Business Break-Even Calculator

Estimate break-even units and revenue based on fixed costs, price per unit, and variable cost per unit.

Fixed costs

Price per unit

Variable cost per unit

Break-even units

223

Units needed to cover fixed costs.

Break-even revenue

$17,778

$45.00 contribution margin per unit.

Formula, assumptions, and limits

Formula used

Break-even units equals fixed costs divided by contribution margin per unit. Contribution margin equals price per unit minus variable cost per unit.

Important limits

This is a simplified model. It assumes one product or average unit economics and does not include taxes, financing, inventory timing, or changing margins.

Eerns calculators are for educational estimates only and are not financial, tax, legal, or investment advice. Results depend on the information entered and may not reflect a full situation.

How to use it

Use this calculator to estimate how many units must be sold before revenue covers fixed and variable costs.

Calculation method

Break-even units equals fixed costs divided by contribution margin per unit. Contribution margin equals price per unit minus variable cost per unit.

Important limitation

This is a simplified model. It assumes one product or average unit economics and does not include taxes, financing, inventory timing, or changing margins.

Example scenario

If fixed costs are $10,000 and each sale contributes $45 after variable cost, the calculator estimates how many units are needed to break even.

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Default professional blue header with a white calculator area.

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Common questions

Frequently asked questions

What is contribution margin?

Contribution margin is the amount left from each sale after variable cost. It helps cover fixed costs and then profit.

Can I use this for services?

Yes, if you can estimate an average price per job and average variable cost per job.

Why does the result show N/A?

If variable cost is equal to or greater than price, the model cannot reach break-even through volume alone.

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