For business owners
Free break-even calculator
Use the break-even calculator to find units, jobs or clients needed to cover fixed and variable costs, check a profit target and compare pricing scenarios.
- Free to use
- No account needed
Your result
Starting example. Replace these figures with your own.
67Whole sales needed to cover entered costs
- Contribution per sale
- $45.00
- Decimal sales threshold
- 66.6667
- Revenue at whole-sales threshold
- $5,025.00
- Amount after costs at expected volume
- $1,500.00
- Whole sales for target profit
- 100
Calculation
Break-even sales = fixed costs ÷ (price per sale − variable cost per sale).
Read with the result
Whole-sale targets round upward; the decimal threshold is shown separately.
USD. All fixed costs, expected sales and profit targets must cover the same period. Price and unit cost are held constant.
This single-product or stable-sales-mix model does not forecast demand or account for step changes in capacity.
Break-even chart and table
A scenario illustration with constant price and unit cost, not a demand forecast. The table gives the same figures.
| Sales volume | Revenue | Total cost |
|---|---|---|
| 0 | $0.00 | $3,000.00 |
| 34 | $2,550.00 | $4,020.00 |
| 67 | $5,025.00 | $5,010.00 |
| 101 | $7,575.00 | $6,030.00 |
| 134 | $10,050.00 | $7,020.00 |
More options
Compare another scenario
Scenario B has its own inputs and result. Changes here do not replace Scenario A.
Use it from an AI browser
This page has site tools: actions an AI agent can call directly, with no plugin or API key. The ChatGPT desktop app’s browser can use them where site tools are available, and so can Chrome with WebMCP turned on. The agent works on this page, with the same steps and limits as its buttons, so you can check the result before you use it.
Open doany.ai/tools/break-even-calculator and calculate whole sales needed to cover USD 3,000 of fixed costs at USD 75 per sale with USD 30 variable cost. Compare with 100 expected sales and a USD 1,500 profit target for the same month.
Site tools work only while this page is open. They never send messages, invoices or payments for you.
Find the sales volume your costs require
Use a consistent period and one representative product, job or service unit. The calculation assumes the entered price and variable cost remain constant across those units.
Separate fixed and variable costs
Enter costs that stay fixed for the period separately from the cost incurred for each sale. Do not include the same labour or overhead in both places.
Enter the price and sales plan
Use the selling price after discounts and the variable cost per matching unit. Add expected units and an optional profit target to check the plan against the required volume.
Test a price or cost change
Compare a second scenario for a changed price, variable cost or fixed-cost base. Review whole units required and the result at expected volume before adopting the plan.
Choose a unit you can actually sell
Products, service visits and subscriptions can use the same arithmetic when the period and cost basis match.
A shop product
What to change
At 50 per item, 30 variable cost and 2,000 fixed costs, each item contributes 20 and 100 items cover the fixed-cost pool.
Before you use it
Include packaging, fulfilment and per-sale fees where they vary with each item.
A service visit
What to change
Treat one comparable visit or job as a unit, with its labour, materials and travel costs in the variable-cost figure.
Before you use it
A large mix of differently priced jobs needs separate models or an explicitly weighted average.
A profit target
What to change
Add the desired profit to the fixed-cost pool before dividing by contribution per unit.
Before you use it
The target is an entered goal; required volume does not establish that demand or delivery capacity exists.
Check the assumptions behind the volume
- Fixed costs, expected sales and the profit target cover the same period.
- Selling price and variable cost refer to the same unit.
- Price exceeds variable cost before positive fixed costs can be recovered.
- Whole-unit requirements round upward.
- Capacity limits, volume discounts and stepped fixed costs need separate consideration.
Contribution is what each sale adds
Contribution per unit = selling price − variable cost. A 120 service visit with 75 variable cost contributes 45 toward fixed costs and then the entered profit target.
Cover fixed costs before profit
Break-even units = fixed costs ÷ contribution per unit. For indivisible products or jobs, round up to the next whole unit so the volume actually covers the cost pool.
Evaluate the sales plan
At expected volume, modeled profit = units × contribution per unit − fixed costs. For a target profit, required units = (fixed costs + target profit) ÷ contribution per unit, rounded upward.
Sources checked on October 9, 2026: U.S. Small Business Administration: break-even analysisopens in a new tab
Questions about this tool
How do I calculate the break-even point?
Divide fixed costs by selling price minus variable cost per unit. If fixed costs are 1,500 and each sale contributes 25, you need 60 units to cover the entered costs.
What is the difference between fixed and variable costs?
Fixed costs stay the same within the modeled period and activity range. Variable costs rise with each unit sold. Classify the costs for your situation and avoid counting any expense in both fields.
Can I use this for service jobs or clients?
Yes. Define one comparable job, visit or client period as the unit. Its price and variable cost must use the same basis. A monthly retainer should not be compared with an entire year of delivery costs per client.
Why are required units rounded up?
A fraction of an indivisible sale cannot cover the remaining shortfall. If the calculation requires 23.2 jobs, 24 whole jobs are needed under the entered assumptions. The continuous sales threshold and actual whole-unit sales can differ.
What if price is equal to or below variable cost?
Each extra sale contributes nothing or increases the shortfall. Positive fixed costs cannot be recovered by increasing volume under that model. Review price and variable cost rather than interpreting the result as a finite sales target.
How do I include a profit target?
Add the desired profit for the same period to fixed costs, then divide by contribution per unit. The calculator also checks the expected sales volume so you can see whether your own plan reaches that target.
Does break-even mean the business has enough cash?
No. This is a cost-and-sales scenario. Payment timing, inventory purchases, loan repayments and other cash movements can create a cash shortfall even when modeled sales cover expenses.
Does the tool forecast sales or require signup?
No sales forecast is fetched. You enter prices, costs and expected units, calculate locally and compare a second scenario without signup. Copying or downloading the result does not validate market demand.