Break-Even Calculator

Calculate how many units or how much revenue you need to cover fixed and variable costs. Includes target-profit planning and contribution margin analysis.
Loading...
Cost & Price Inputs
Break-Even Analysis
Contribution Margin / Unit
30,00
Contribution Margin
60,00%
Break-Even Units
167
Break-Even Revenue
8.333,33
Units for Target Profit
233
Revenue for Target Profit
11.666,67
Insights

Break-even is reached when total revenue equals total fixed plus variable costs. Selling above this volume turns a profit.

Break-Even Chart
Total RevenueTotal Cost04.3758.75013.12517.500083167250333UnitsAmountBreak-even: 167 units
Sensitivity Analysis
ScenarioPriceVariable CostBE UnitsBE RevenueImpact
Best Case (-20% cost)50,0016,001477.352,94−20 units
Base Case50,0020,001678.333,33Baseline
Moderate (+10% cost)50,0022,001798.928,57+12 units
Worst Case (+20% cost, -10% price)45,0024,0023810.714,29+71 units

Impact compares each scenario's break-even volume with the base case.

©2026 Itung.online. Built for practical online workflows.
This site is protected by reCAPTCHA and the GooglePrivacy PolicyTerms of Serviceapply.

Overview

The Break-Even Calculator determines how many units or how much revenue a business needs to cover its fixed and variable costs. It also estimates the volume and revenue required to reach a target profit. Includes an interactive break-even chart showing revenue vs. cost lines, and a sensitivity analysis grid that shows how break-even changes under different price and cost scenarios.

Common Use Cases

How to Use

1
Enter the selling price per unit or service.
2
Input the variable cost per unit, such as materials and direct labor.
3
Enter total fixed costs for the period, such as rent, salaries, and utilities.
4
Optionally set a target profit amount.
5
Review the contribution margin per unit and as a percentage.
6
Check how many units must be sold to break even.
7
Review the revenue required to reach break-even and target profit.
8
View the break-even chart showing revenue and cost lines intersecting at the break-even point.
9
Check the sensitivity analysis to see how break-even changes with cost and price variations.

Example Scenario

Small Product Launch

A business plans to sell a product at a set unit price with known variable costs and fixed overhead. The calculator shows the exact sales volume and revenue needed to cover costs and reach a target profit.

Technical Notes

Contribution margin is the selling price minus the variable cost per unit and represents the amount available to cover fixed costs.

Break-even units equal fixed costs divided by the contribution margin per unit.

Break-even revenue is the sales revenue that exactly covers all fixed and variable costs.

When a target profit is provided, the required units and revenue are increased to cover fixed costs plus the target profit.

If the selling price does not exceed variable costs, break-even cannot be reached at any volume.

Fixed costs and results are tied to the period you enter (monthly, quarterly, or yearly).

The break-even chart visualizes total revenue and total cost lines on a graph. The intersection point represents the break-even volume where profit is zero.

The sensitivity analysis shows how break-even units and revenue change under different cost scenarios: best case (-20% cost), moderate (+10% cost), and worst case (+20% cost with -10% price).

Common Mistakes

Frequently Asked Questions

Break-even units is the number of items you must sell, while break-even revenue is the total sales value of those items.

Every sale loses money, so no sales volume can reach break-even.

Include owner salary and other regular overhead in fixed costs so the result reflects true business survival.

Yes. Use the service price as the selling price, per-job costs as variable cost, and monthly overhead as fixed costs.

The chart plots total revenue and total cost lines from zero to twice the break-even volume. The green dot marks the break-even point where revenue equals cost.

It shows how changes in variable costs and selling price affect your break-even point, helping you plan for best-case and worst-case scenarios.

Related Topics

Profit margin analysisPricing strategyContribution marginCash flow planningCost-volume-profit analysisBusiness planningSales forecastingSmall business financeStartup cost estimationOperating costsRevenue planningProduct pricing