Break-even Pricing Calculator

Compute contribution margin, break-even units, and profit at a given volume based on price and variable costs.

Break-even pricing connects pricing and cost structure to the volume required to cover fixed costs. It's the simplest way to sanity-check whether a product can be viable at expected demand levels.

This calculator computes contribution margin, break-even units, break-even revenue, and profit at a chosen unit volume.

Prefer an explanation- Read the guide.
 
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Tip: you can type commas (e.g., 10,000).

Example

Using the default inputs, the result is:
769.2
Price per unit
$100
Variable cost per unit
$35
Fixed costs (for the period)
$50,000
Units sold (expected)
1,200

How to calculate

  1. Enter your price per unit and variable cost per unit.
  2. Enter fixed costs for the period (monthly or annual, but keep units consistent).
  3. Enter expected units sold to see profit at that volume.

Formula

Contribution per unit = price - variable cost; Break-even units = fixed costs / contribution per unit; Profit = units * contribution - fixed costs
  • Variable cost per unit is constant across volume.
  • Fixed costs are fixed for the chosen period.
  • Ignores step-functions and capacity constraints (which can change fixed costs).

FAQ

Is break-even the same as profitability-
Break-even is the point where profit is exactly zero. Profitability means you are above break-even (positive profit) and ideally have margin to absorb uncertainty and fund growth.
Should marketing spend be fixed or variable-
It depends on your model. Some marketing scales with volume (variable) and some is budgeted as fixed for a period. For break-even analysis, use the classification that matches how your costs actually behave.

Common mistakes

  • Mixing time windows (monthly fixed costs with annual volume).
  • Forgetting variable costs like payment fees, shipping, or support costs that scale with units.
  • Using break-even as the only goal; you still need margin for growth and risk.

Quick checks

  • Use consistent time units (monthly vs annual) when entering rates and cash flows.
  • Run a sensitivity check on the input that drives the result most (often discount rate or growth).
  • Treat the output as a decision aid, not a prediction; validate assumptions with reality.