Cost and sales planning
Find the sales level where profit starts.
Enter one product's price, variable cost, selling fees, and fixed costs. See contribution per unit, break-even units, break-even revenue, and profit at your expected sales volume.
Read the break-even point guidewhole units to break even100
View breakdown Transparent by design
Break-even formulas and assumptions
Break-even occurs where total contribution covers fixed costs, leaving zero operating profit.
- Contribution per unit = sale price minus variable cost, percentage selling fee, and fixed selling fee.
- Break-even units = fixed costs divided by contribution per unit, rounded up to the next whole sale.
- Break-even revenue = whole break-even units multiplied by sale price.
- All costs, fees, prices, and projected sales must use the same period and currency.
Rates reviewed July 21, 2026. U.S. SBA break-even point guidance ↗