Find the minimum number of whole units you need to sell to cover fixed costs. Use values from the same period and currency.
計算結果
損益分岐に必要な最小単位数: 250 units
計算の内訳
Fixed costs
$10,000.00
Contribution per unit
$40.00
Contribution margin
40.00%
入力値を使った計算式
Contribution per unit = Unit selling price − Variable cost per unit $100.00 − $60.00 = $40.00 Break-even units = Fixed costs ÷ Contribution per unit $10,000.00 ÷ $40.00 = 250 units Round up = 250 whole units
結果の意味
You need to sell at least 250 whole units to cover $10,000.00 in fixed costs at the unit economics entered.
関連指標
Exact break-even quantity
250 units
Revenue at whole-unit break-even
$25,000.00
制限事項
This assumes unit selling price, variable cost, and fixed costs remain constant across the period.
This is an estimate and does not include taxes, financing costs, returns, or other costs unless you include them.
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What is a break-even point?
The break-even point is the number of units a business needs to sell before total contribution covers its fixed costs.
Break-even formula
Break-even units = Fixed costs ÷ (Unit selling price − Variable cost per unit). The expression in parentheses is contribution per unit.
Example
With $10,000 fixed costs, a $100 selling price, and a $60 variable cost, contribution is $40. $10,000 ÷ $40 = 250 units.
Common mistakes
Mixing monthly fixed costs with annual sales prices.
Omitting per-unit delivery or payment costs.
Assuming price and cost stay constant at every sales volume.