Break-even calculator
Fixed costs (rent, salaries, software) don’t change with volume; variable costs (materials, shipping, payment fees) are per unit.
Break-even units: 445 units
Your answer
Break-even units445 units
Break-even sales$20,025.00
| Contribution margin per unit | $27.00 |
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| Contribution margin ratio | 60 % |
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How we worked it out
Updated as you change the numbers.
- Contribution per unit = $45.00 − $18.00. Break-even units = fixed costs ÷ contribution.
Method and assumptions
Each sale contributes its price less its variable cost toward fixed costs; once those are covered, the contribution is profit.
Questions
How many units to break even with $12,000 of fixed costs, a $45 price and $18 variable cost?
445 units ($20,025 of sales).
Sources
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