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Small Business · Planning

Break-Even Units

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Use break-even units to find how many units you need to sell before fixed costs are covered and you start making a profit.

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Product break-even

Fixed Costs / (Price - Variable Cost per Unit)

$12,000 fixed costs at a $30 unit contribution means 400 units to break even.

Check your inputs before you rely on the result — calculations are informational only and depend entirely on the numbers you enter. See our Terms.

Variables and units

  • Fixed Costs

    Total fixed costs for the period.

    currency

  • Price per Unit

    Selling price of one unit.

    currency

  • Variable Cost per Unit

    Cost that varies with each unit sold.

    currency

Common mistakes

  • Putting variable cost above price.
  • Leaving fixed overhead out of fixed costs.

Step-by-step example

Product break-even

$12,000 fixed costs at a $30 unit contribution means 400 units to break even.