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Interactive calculator

Break-even calculator

Estimate how many units you need to sell to cover fixed costs at a given price and variable cost.

Last reviewed 1 October 2026

Enter your numbers

Costs that stay broadly the same as sales change, such as rent.

Use a consistent GST basis with your variable cost.

Costs that increase when you sell one more unit.

Your entries are calculated on this device. They are not uploaded or saved.

Illustrative result

Contribution per unit
$45
Break-even units
267
Sales at that unit count
$26,700

Sales above this unit count may contribute to profit; sales below it do not cover the fixed costs entered.

How to use this tool

Contribution per unit = selling price − variable cost. Break-even units = fixed costs ÷ contribution, rounded up.

A simple example

$12,000 fixed costs and $45 contribution per unit require 267 units to break even.

Assumptions and limits

The result assumes every unit has the same price and variable cost. It excludes tax and financing costs unless you include them in fixed costs.

General information only. Check your own records and speak with a qualified professional where the decision depends on accounting, tax, legal or financial advice.

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