Calcvers
Break-even Calculator
Pricing & Profit
Generated
September 24, 2026
Break-even units
834
$83,400 in revenue
Your inputs
- Currency
- USD ($)
- Fixed costs
- 50,000
- Selling price per unit
- 100
- Variable cost per unit
- 40
Breakdown
- Break-even revenue
- $83,400
- Contribution margin
- $60.00
- Contribution ratio
- 60%
Costs vs contribution
| Item | Value |
|---|---|
| Fixed costs | $50,000 |
| Contribution per unit | $60.00 |
What this means
Break-even is the volume where revenue exactly covers all costs — fixed (which stay constant regardless of how much you sell) plus variable (which scale with each unit). Every unit sold contributes its price minus its variable cost toward covering fixed costs; once those are covered, each further sale is profit. Break-even units = fixed costs ÷ contribution per unit.
Recommendations
- Use break-even as a go/no-go screen before launching a product: can you realistically reach that volume?
- Test scenarios — a 10% price cut raises the break-even point and demands more sales.
- Lower fixed costs or improve the contribution margin to make the target easier to hit.
Watch out
- Break-even assumes costs and price stay constant — in reality, volume discounts, overtime and price reductions change the picture.