Break-Even Point Calculator

It's the price per unit minus the variable cost per unit — the amount each unit sold contributes toward covering fixed costs before any profit begins. Once enough units are sold to cover all fixed costs via this per-unit contribution, every additional unit sold is pure profit.

You can't sell a fractional unit in most businesses, and rounding down would leave you just short of actually breaking even — rounding up to the next whole unit guarantees total revenue meets or exceeds total costs.

If the price per unit is less than or equal to the variable cost per unit, each unit sold loses money (or breaks even on its own), so no amount of volume can ever recover the fixed costs — break-even is mathematically impossible under those inputs.

That's up to you — typically it refers to recurring costs for a given period (like monthly rent and salaries), but you can use it for a one-time total investment if you're calculating how many units it takes to recover that investment instead.