Break-even point calculator

Estimate how many units must be sold to cover fixed costs at the entered price and variable cost.

A mathematical estimate based only on the amounts entered. Fees, taxes, price changes and real-world terms are excluded. This result is not financial or business advice.

Method and assumptions

Method version 1.0.0 · Updated October 2, 2026

Calculate break-even

Formula: Break-even units = fixed costs ÷ (selling price − variable cost)

Example: 5,000 fixed costs, a price of 25 and a variable cost of 10 give 333.34 units, or 334 whole units.

fixedCosts: Total fixed costs
sellingPrice: Selling price per unit
variableCost: Variable cost per unit

Assumes a constant selling price and variable cost per unit. Whole units are rounded up. Operating expenses, taxes and sales variations are not modeled.

Calculate with code

These short examples use the same inputs and core calculation as this tool. Adapt validation and formatting to your application.

JavaScript

const fixedCosts = 12000, price = 50, variableCost = 30;
console.log(fixedCosts / (price - variableCost)); // 600 units

TypeScript

const fixedCosts = 12000, price = 50, variableCost = 30;
const units: number = fixedCosts / (price - variableCost);
console.log(units); // 600

Python

fixed, price, variable = 12000, 50, 30
print(fixed / (price - variable))  # 600 units

Java

double units = 12000.0 / (50 - 30);
System.out.println(units); // 600

decimal units = 12000m / (50 - 30);
Console.WriteLine(units); // 600