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Break-Even Point Calculator

Find the sales volume where contribution finally covers your fixed costs.

Break-even converts a fixed-cost base into a sales target. Below it, every unit sold reduces a loss; above it, every unit is profit. Knowing where the line sits changes how you read a slow month — and tells you instantly whether a price cut can ever be volume-recovered.

Your numbers

total

Rent, salaries, software — costs that do not move with volume.

per unit
per unit

Break-even volume

Units you must sell in the period before profit starts.

Break-even revenue
Contribution per unit
Contribution margin ratio

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The formula

Break-even units = Fixed costs ÷ (Price − Variable cost)

The gap between price and variable cost is contribution — what each unit puts towards fixed costs.

What it means

Cost of Goods Sold — full definition

Read in the glossary

How to use it

  1. 1

    Split costs honestly into fixed and variable. Anything that scales with each unit sold — materials, commission, transaction fees, delivery — is variable.

  2. 2

    Use the same period for fixed costs and for the volume you plan to compare against: monthly against monthly, annual against annual.

  3. 3

    Subtract variable cost from price to get contribution, then divide fixed costs by it.

Where it goes wrong

  • Semi-fixed costs break the model. Warehouse space and supervision step up at thresholds rather than sliding smoothly, so a single break-even point can be optimistic just past a step.

  • Cutting price raises break-even volume more than it feels like it should. A 10% price cut on a 40% contribution margin needs a 33% volume increase just to stand still.

Worked example

What a discount really costs

Fixed costs of 240,000, price 30, variable cost 18: contribution is 12 a unit, a 40% ratio, and break-even is 20,000 units or 600,000 in revenue. Drop the price to 27 to win a deal and contribution falls to 9 — break-even jumps to 26,667 units. The same fixed base now needs a third more volume.

Common questions

Is break-even the same as payback?

No. Break-even is the volume at which a period's revenue covers that period's costs. Payback is how long an upfront investment takes to return.

How do I calculate break-even with several products?

Use the weighted-average contribution margin across your actual sales mix, then divide fixed costs by it. Recheck whenever the mix shifts materially.

Should inventory purchases count as fixed or variable?

Variable — the cost of goods moves with each unit sold. Warehouse rent to store them is fixed.

Let AWRA do this on your live data

This calculator works on one set of numbers. AWRA OpsHub keeps break-even point calculator results current across every item, supplier and location — automatically.