Break Even Calculator
Work out how many units you need to sell to cover your fixed costs.
Break even units
800units
- Break even revenue
- £32,000.00
- Contribution per unit
- £15.00
You break even once total contribution covers your fixed costs.
v1.0 · Reviewed September 2026
How this is worked out
Contribution per unit is selling price − variable cost. Break even units are fixed costs ÷ contribution, rounded up to a whole unit, and break even revenue is those units × the selling price.
Worked example
- Fixed costs £12,000.00
- Price per unit £40.00
- Variable cost £25.00
contribution £15, and 12,000 ÷ 15 = 800
800 units, which is £32,000.00 of revenue
Assumptions and limits
- If the variable cost is the same as or higher than the price, contribution is zero or negative and the answer shows Never, because volume cannot cover fixed costs.
- Assumes one product with a constant price and variable cost, and no discounts or returns.