How it works
Contribution per unit = price − variable cost. Break-even units = fixed costs ÷ contribution.
Worked example
With 9,000 fixed costs, a 60 price, and 35 variable cost, break-even is 360 units or 21,600 revenue.
Edge cases and limitations
Inputs must be finite. Negative values are accepted only where they represent a meaningful loss or cash outflow. Rounding is display-only, and results are not tax, legal, accounting, investment, or financial advice.
Frequently asked questions
What if contribution is zero?
There is no finite break-even volume until price rises or variable cost falls.
Is my data sent anywhere?
No. Calculations run locally in the browser and do not require customer data, persistence, or transmission.
Formula context: U.S. Small Business Administration break-even guidance.
No personal data is required, stored, or transmitted.