Rahul M

Break-Even Point Calculator

Calculate how many units you need to sell to cover your fixed and variable costs.

Inputs

Costs that remain unchanged regardless of the number of units sold,
such as rent, salaries and insurance.

Cost incurred for each unit produced or sold.

Price at which one unit is sold.


Calculate


Reset

Results


Contribution per Unit


₹—


Break-Even Units


—


Minimum Whole Units to Sell


—


Break-Even Sales Value


₹—


Sales Value at Whole Units


₹—

What the Results Mean

Contribution per Unit is the amount from each sale
available to cover fixed costs after variable costs are deducted.

Break-Even Units is the number of units that must
be sold for total revenue to equal total costs.

Minimum Whole Units rounds the result up because
you cannot normally sell a fraction of a unit.

Once sales exceed the break-even point, each additional unit
contributes to profit based on its contribution per unit.

Break-Even Formula

Break-Even Units =
Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)

Example

Suppose a business has:

  • Fixed Costs = ₹1,00,000
  • Variable Cost per Unit = ₹600
  • Selling Price per Unit = ₹1,000

Contribution per unit = ₹400.

Break-Even Units = ₹1,00,000 ÷ ₹400 = 250 units.

Therefore, the business needs to sell at least
250 units to break even.