Units needed to cover fixed costs.
These calculators use standard financial formulas (amortization, compound interest, marginal tax brackets) to estimate results based on the numbers you enter. They don't account for your full financial picture, and results shouldn't be treated as financial, tax, or investment advice. For decisions with real money on the line, check the numbers with a lender, accountant, or financial advisor who can see your complete situation.
Break-even units = Fixed Costs / (Price − Variable Cost per unit). The volume where total revenue exactly covers all costs — no profit, no loss.
Anything sold beyond break-even is profit. Below it, fixed costs subsidize each unit.
This number is one of the fastest sanity checks for a new product or business idea — if the break-even volume is clearly unrealistic for your market size, the pricing or cost structure needs rethinking before you launch, not after.
$10,000 fixed cost, $25 price, $10 variable cost per unit: break-even = 10,000 / 15 = 666.67 units.
Up — you can't sell a fraction of a unit. 666.67 means 667 units to fully cover costs.
It shows the minimum volume that makes a price viable. If unreachable, raise price, cut fixed costs, or lower variable cost.
Fixed costs stay the same regardless of volume (rent, salaries, insurance). Variable costs scale with each unit sold (materials, packaging, per-unit shipping).