Enter your fixed costs, selling price per unit, variable cost per unit, and expected number of units sold.

The calculator estimates how many units you need to sell to cover your costs, as well as the revenue required to reach that break-even point.

It also calculates the contribution margin per unit, contribution margin ratio, expected revenue, expected variable costs, and estimated profit at your selected sales volume.

**Contribution Margin per Unit = Selling Price per Unit − Variable Cost per Unit**

**Contribution Margin Ratio = (Contribution Margin per Unit ÷ Selling Price per Unit) × 100**

**Break-Even Units = Fixed Costs ÷ Contribution Margin per Unit**

**Break-Even Revenue = Break-Even Units × Selling Price per Unit**

**Expected Revenue = Expected Units Sold × Selling Price per Unit**

**Expected Profit = Expected Revenue − Expected Variable Costs − Fixed Costs**

Break-even units are rounded up to the next whole unit when necessary, since a business generally cannot sell a fraction of a unit.

The results also show whether your expected sales are above, below, or at the break-even point, along with the difference in units.

The calculation assumes that selling price, variable cost per unit, and fixed costs remain constant over the selected sales volume. If the contribution margin per unit is zero or negative, a conventional positive break-even point cannot be calculated.

This calculator provides simplified estimates for educational and business planning purposes. Actual results may differ because of changing costs, prices, sales volumes, taxes, and other business conditions. It does not replace professional accounting, tax, or financial advice.