AbraCalc

Break-Even Units Calculator

Calculate how many units you need to sell to break even, given fixed costs, selling price, and variable cost per unit.

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How to use this tool

  1. Enter total fixed costs, selling price per unit and variable cost per unit in the fields above.
  2. Results update instantly as you type — or click Calculate.
  3. Read your break-even units and the full breakdown beneath it.

The break-even point is where total revenue equals total costs. Below break-even you lose money; above it you profit.

Frequently asked questions

What is contribution margin?
Contribution margin is the selling price minus variable cost per unit. Each unit sold above break-even contributes this amount to profit.
What are fixed vs. variable costs?
Fixed costs don't change with production volume (rent, insurance, salaries). Variable costs scale with units sold (materials, commissions, packaging).

References & sources