Break Even Calculator
Find your break-even point in units and revenue. Analyze profit at different sales volumes.
Break Even Units
1,000
Break Even Revenue
$75,000.00
Contribution Margin
$50.00/unit
CM Ratio
66.7%
At 2,000 Units
Revenue
$150,000.00
Total Costs
$100,000.00
Profit
$50,000.00
Margin of Safety: 50.0%
0 unitsBE: 1,0002,000
Profit at Different Volumes
| Units | Revenue | Profit/Loss |
|---|---|---|
| 250 | $18,750.00 | -$37,500.00 |
| 500 | $37,500.00 | -$25,000.00 |
| 750 | $56,250.00 | -$12,500.00 |
| 1,000 (BE) | $75,000.00 | $0.00 |
| 1,250 | $93,750.00 | $12,500.00 |
| 1,500 | $112,500.00 | $25,000.00 |
| 2,000 | $150,000.00 | $50,000.00 |
Break Even Analysis
Break Even Formula
Break Even Units = Fixed Costs / (Selling Price - Variable Cost). This is where total revenue equals total costs.
Contribution Margin
Selling Price - Variable Cost per unit. Each unit sold contributes this amount toward covering fixed costs.
Margin of Safety
(Expected Sales - Break Even Sales) / Expected Sales x 100. Shows how much sales can drop before you start losing money.
Why It Matters
Break-even analysis helps determine minimum sales needed, pricing strategy, and whether a business idea is viable.