b2KIT

Break-Even Calculator

Calculate the break-even point in units and revenue with fixed costs, variable costs, and pricing analysis.

400
Break-Even Units
$20,000
Break-Even Revenue
$25.00
Contribution/Unit
50.0%
Contribution Ratio

Calculation Steps

1. Contribution Margin = Selling Price - Variable Cost

= $50.00 - $25.00 = $25.00

2. Break-Even Units = Fixed Costs / Contribution Margin

= $10,000.00 / $25.00 = 400 units

3. Break-Even Revenue = Break-Even Units x Selling Price

= 400 x $50.00 = $20,000.00

UnitsRevenueTotal CostProfit/Loss
0 $0$10,000-$10,000
100 $5,000$12,500-$7,500
200 $10,000$15,000-$5,000
300 $15,000$17,500-$2,500
400 BREAK-EVEN$20,000$20,000$0
500 $25,000$22,500$2,500
600 $30,000$25,000$5,000
800 $40,000$30,000$10,000

Part of the upcoming MAPb2/COMBb2 suite.

How to Use Break-Even Calculator

  1. 1

    Enter fixed costs

    Input your total fixed costs like rent, salaries, and subscriptions.

  2. 2

    Set variable costs

    Enter the cost per unit for materials, shipping, and labor.

  3. 3

    Enter selling price

    Type the price per unit to calculate the break-even point.

  4. 4

    View the results

    See the number of units and revenue needed to break even.

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