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Small-business finance
Break even sales
Find units and revenue needed to cover fixed costs.
Your inputs
Complete only the fields for your selected method. Use one consistent job or reporting period. Zero means intentionally zero, not unknown. Missing costs and market rates are not added automatically. Currency selection labels amounts; it does not convert exchange rates.
Methods, assumptions and worked example
How this calculation works
units=fixed/(price-variable); revenue=units*price.
Fixed cost and sales use the same period. Whole units round upward; exact revenue uses fractional break-even units.
What information do I need?
Use records for the same job, equipment or accounting period. Only the fields for your selected entry method are required. An unknown amount is not zero.
Input definitions and where to find them
- Fixed cost in period (selected currency): Matching invoice, quote, statement, bookkeeping record or explicit budget amount for fixed cost in period. Use the stated period and exclude amounts already counted in another field. Zero means intentionally excluded/not incurred, not unknown.
- Selling price per unit (selected currency): Matching invoice, quote, statement, bookkeeping record or explicit budget amount for selling price per unit. Use the stated period and exclude amounts already counted in another field. Zero means intentionally excluded/not incurred, not unknown.
- Variable cost per unit (selected currency): Period variable expense ÷ matching units for a consistent product mix; excludes fixed expenses.
Use the Where to find this value controls beside the inputs for available work-it-out helpers. Estimates remain your assumptions; a helper does not verify the source figures.
Worked example
Example amounts use US dollars (USD).
Example answer: Exact break-even volume is 500.00 units for the illustrative inputs below.
Example inputs
- Fixed cost in period: $10,000.00
- Selling price per unit: $50.00
- Variable cost per unit: $30.00
- Exact break-even volume
- 500.00 units
- Whole units required
- 500 units
- Exact break-even sales
- $25,000.00
- Contribution per unit
- $20.00
Revenue and total cost at break-even
- Revenue
- Total entered cost
View chart values
| Sales units | Series | Value (USD) |
|---|---|---|
| 0 | Revenue | 0 |
| 18.75 | Revenue | 937.5 |
| 37.5 | Revenue | 1,875 |
| 56.25 | Revenue | 2,812.5 |
| 75 | Revenue | 3,750 |
| 93.75 | Revenue | 4,687.5 |
| 112.5 | Revenue | 5,625 |
| 131.25 | Revenue | 6,562.5 |
| 150 | Revenue | 7,500 |
| 168.75 | Revenue | 8,437.5 |
| 187.5 | Revenue | 9,375 |
| 206.25 | Revenue | 10,312.5 |
| 225 | Revenue | 11,250 |
| 243.75 | Revenue | 12,187.5 |
| 262.5 | Revenue | 13,125 |
| 281.25 | Revenue | 14,062.5 |
| 300 | Revenue | 15,000 |
| 318.75 | Revenue | 15,937.5 |
| 337.5 | Revenue | 16,875 |
| 356.25 | Revenue | 17,812.5 |
| 375 | Revenue | 18,750 |
| 393.75 | Revenue | 19,687.5 |
| 412.5 | Revenue | 20,625 |
| 431.25 | Revenue | 21,562.5 |
| 450 | Revenue | 22,500 |
| 468.75 | Revenue | 23,437.5 |
| 487.5 | Revenue | 24,375 |
| 500 | Revenue | 25,000 |
| 506.25 | Revenue | 25,312.5 |
| 525 | Revenue | 26,250 |
| 543.75 | Revenue | 27,187.5 |
| 562.5 | Revenue | 28,125 |
| 581.25 | Revenue | 29,062.5 |
| 600 | Revenue | 30,000 |
| 618.75 | Revenue | 30,937.5 |
| 637.5 | Revenue | 31,875 |
| 656.25 | Revenue | 32,812.5 |
| 675 | Revenue | 33,750 |
| 693.75 | Revenue | 34,687.5 |
| 712.5 | Revenue | 35,625 |
| 731.25 | Revenue | 36,562.5 |
| 750 | Revenue | 37,500 |
| 0 | Total entered cost | 10,000 |
| 18.75 | Total entered cost | 10,562.5 |
| 37.5 | Total entered cost | 11,125 |
| 56.25 | Total entered cost | 11,687.5 |
| 75 | Total entered cost | 12,250 |
| 93.75 | Total entered cost | 12,812.5 |
| 112.5 | Total entered cost | 13,375 |
| 131.25 | Total entered cost | 13,937.5 |
| 150 | Total entered cost | 14,500 |
| 168.75 | Total entered cost | 15,062.5 |
| 187.5 | Total entered cost | 15,625 |
| 206.25 | Total entered cost | 16,187.5 |
| 225 | Total entered cost | 16,750 |
| 243.75 | Total entered cost | 17,312.5 |
| 262.5 | Total entered cost | 17,875 |
| 281.25 | Total entered cost | 18,437.5 |
| 300 | Total entered cost | 19,000 |
| 318.75 | Total entered cost | 19,562.5 |
| 337.5 | Total entered cost | 20,125 |
| 356.25 | Total entered cost | 20,687.5 |
| 375 | Total entered cost | 21,250 |
| 393.75 | Total entered cost | 21,812.5 |
| 412.5 | Total entered cost | 22,375 |
| 431.25 | Total entered cost | 22,937.5 |
| 450 | Total entered cost | 23,500 |
| 468.75 | Total entered cost | 24,062.5 |
| 487.5 | Total entered cost | 24,625 |
| 500 | Total entered cost | 25,000 |
| 506.25 | Total entered cost | 25,187.5 |
| 525 | Total entered cost | 25,750 |
| 543.75 | Total entered cost | 26,312.5 |
| 562.5 | Total entered cost | 26,875 |
| 581.25 | Total entered cost | 27,437.5 |
| 600 | Total entered cost | 28,000 |
| 618.75 | Total entered cost | 28,562.5 |
| 637.5 | Total entered cost | 29,125 |
| 656.25 | Total entered cost | 29,687.5 |
| 675 | Total entered cost | 30,250 |
| 693.75 | Total entered cost | 30,812.5 |
| 712.5 | Total entered cost | 31,375 |
| 731.25 | Total entered cost | 31,937.5 |
| 750 | Total entered cost | 32,500 |
These illustrative values are not recommended rates or industry averages. Replace every example input with your own figures.
Use the result well
Find units and revenue needed to cover fixed costs.
Keep inputs on the same scope and time basis. Calculations retain precision internally; displayed values generally round to two decimal places, with extra precision for very small values and whole-unit rounding where required. Economic comparisons describe your supplied assumptions and do not guarantee future results.
This tool provides business arithmetic. It does not approve engineering designs, establish legal or tax treatment, select equipment or certify safe operating conditions.
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