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Break-Even Point Calculator
Find out how many units you must sell to cover all your costs, and how profit changes as sales grow.
Business information
Enter all fixed costs and sales volumes for the same analysis period (Monthly) and in USD. Convert any figures from other periods or currencies before entering them.
Fixed costs
Costs that stay the same regardless of sales, for one analysis period (Monthly). You can also use a single total line.
Variable cost per unit
Costs incurred for each unit sold (materials, packaging, direct labour, delivery, commission, payment fees).
Selling price & sales target
For services, one "unit" can be a job, consultation, project, booking or billable hour — use the same unit everywhere.
Sales volumes must be whole units. Blank fields are treated as not provided, never as zero.
Break-even report
Break-even analysis
Analysis period: Monthly · USD · Calculated 10/13/2026
You need to sell 188 units (USD 7,520.00 in sales) in each analysis period (Monthly) to cover all costs. The revenue line crosses the total cost line at about 188 units; above that, each extra unit adds USD 25.00 of profit.
- Total fixed costs
- USD 4,700.00
- Variable cost per unit
- USD 15.00
- Net selling price per unit
- USD 40.00
- Contribution margin per unit
- USD 25.00 (62.5%)
- Theoretical break-even quantity
- 188 units
- Whole units needed to break even
- 188 units
- Break-even revenue (theoretical)
- USD 7,520.00
- Revenue at whole-unit target
- USD 7,520.00
At your target of 250 units
- Projected revenue
- USD 10,000.00
- Projected total costs
- USD 8,450.00
- Projected profit
- USD 1,550.00
- Margin of safety
- 24.8%
Margin of safety shows how far sales could fall from your target before reaching break-even.
Break-even chart
Cost assumptions
Fixed: Rent USD 1,500.00; Salaries USD 3,000.00; Software subscriptions USD 200.00
Variable per unit: Materials USD 12.00; Packaging USD 2.00; Payment processing fees USD 1.00
Assumes a constant selling price and variable cost per unit, fixed costs that stay constant over the period, and comparable units. This is an estimate for planning purposes only — not an accounting audit or professional financial advice.
Calculations are not saved; download or print the report to keep a copy.