How to use this calculator
- Enter fixed costs per period, selling price per unit, variable cost per unit.
- Choose a display currency, then select Calculate. Results also update after a brief pause while you edit.
- Read the result with the assumptions below. Export details or save a second scenario to compare your choices.
Formula and method
Assumptions and limitations
One product or a stable product mix, constant selling price and constant variable unit cost. Price must exceed variable unit cost. Fixed costs use the same planning period.
Worked example
Fixed costs of 5,000, price of 50 and variable unit cost of 30 requires 250 units, generating sales of 12,500.
What the result means
Whole-unit revenue can be slightly above mathematical break-even when the exact unit count is fractional. Taxes and capacity constraints are not modeled.
Common questions
What if unit cost is above the price?
No finite sales quantity covers fixed costs under that pricing assumption.
Why round units upward?
You must sell the next whole unit to cover a fractional break-even requirement.
Methodology and transparency
Calculation specification reviewed on 2026-10-14. Mathematical implementation is tested against independent reference fixtures. This does not imply review by a licensed financial professional. Read the testing and precision policy.