Money & Shopping · B/E

Break-Even Calculator

Find whole units and revenue needed to cover fixed costs after variable cost and percentage fees.

Use this toolON-DEVICE

GUIDE · 2026-07-23

How to use the Break-Even Calculator

One sale does not recover all fixed cost. The calculator subtracts variable cost and percentage fees from price, divides fixed cost by that contribution, then rounds up to a sellable whole-unit target.

How it works

Break-even units = fixed costs÷(price−variable cost−per-sale fee)

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Step-by-step

  1. 01Enter fixed cost for the period and selling price in USD.
  2. 02Enter variable cost per unit and the percentage fee on each sale.
  3. 03Review exact units, rounded sales target and break-even revenue.

Worked example

INPUT$2,500 fixed; $40 price; $18 variable; 3% fee

RESULT$20.80 contribution; 120.19 exact units → at least 121 units

120 units do not fully recover fixed cost, so the target rounds up.

Limits and checks

  • Do not mix period-level fixed cost with per-unit variable cost.
  • If contribution is zero or negative, additional sales cannot create a break-even point.

Useful examples

  • Plan a minimum product sales target
  • Recover event or pop-up costs
  • Compare price and fee scenarios

Frequently asked questions

Why are units rounded up?

Because a partial item cannot be sold, the result rounds to the next whole unit that fully covers fixed cost.

Are taxes included?

Not automatically. Include them consistently in variable cost or the fee input when appropriate.

What if every sale loses money?

If price does not exceed variable cost and fees, the calculator reports that no break-even point exists.