Break-Even Sales Units Calculator
Break-even units equal fixed costs divided by selling price minus variable cost per unit, rounded up. The model requires a positive contribution per unit.
Formula & method
Whole units = ceil(fixed costs ÷ (unit price − variable cost/unit)).Worked example
| Input | Value |
|---|---|
| Fixed costs for the period | 1,500 ¤ |
| Selling price per unit | 25 ¤ |
| Variable cost per unit | 10 ¤ |
| Result | Value |
|---|---|
| Contribution per unit | 15 ¤ |
| Whole units needed | 100 |
| Revenue at that whole-unit count | 2,500 ¤ |
Compare scenarios
The first input changes while the other example inputs stay fixed. These are arithmetic scenarios, not forecasts.
| Compare scenarios | Fixed costs for the period ¤ | Contribution per unit | Whole units needed | Revenue at that whole-unit count |
|---|---|---|---|---|
| −20% | 1,200 | 15 ¤ | 80 | 2,000 ¤ |
| Example | 1,500 | 15 ¤ | 100 | 2,500 ¤ |
| +20% | 1,800 | 15 ¤ | 120 | 3,000 ¤ |
Assumptions & limits
This linear model assumes constant price, variable cost and product mix within the selected period. It excludes financing, inventory timing and capacity constraints. Round units up so modeled contribution covers the fixed amount.
Displayed results are rounded. Calculations use unrounded JavaScript numbers; small floating-point differences are possible.
Use the same currency and reporting period for every monetary input. This tool does not fetch prices, exchange rates or account data.
Works in your browser
The interactive tool runs in a sandbox with network access blocked. ClearByte and the advertising scripts cannot read values inside it. Browser extensions and a compromised device remain outside this protection.
Sources & definitions
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