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Break-even Calculator – Units & Contribution | MZ Smart Tools House

Calculate contribution per unit and break-even sales quantity from fixed costs, selling price and variable cost.

Find the point where contribution from sales covers fixed costs under the values you enter.

How it works

Break-even Units = Fixed Costs ÷ (Selling Price − Variable Cost).

Example

Fixed costs 100,000, selling price 500 and variable cost 300 gives 500 break-even units.

Frequently asked questions

What if selling price is not above variable cost?

Contribution is zero or negative, so break-even cannot be reached under those assumptions.

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