Break-even calculator

Find the units or revenue you need to cover fixed costs, and how much margin of safety you have at your current volume.

Free, no signup, nothing to download. Results update as you type.

Break-even units215
Break-even revenue$19,285.71
Contribution margin$56.00 (62.2%)
Margin of safety17.6%How far volume can fall before you are losing money
How this is calculated

Contribution margin = price - variable cost. Break-even units = fixed costs / contribution margin. Margin of safety = (current volume - break-even volume) / current volume.

Frequently asked
What if price is below variable cost?

Then there is no break-even point. Every additional unit increases the loss, so volume cannot rescue it. Price or cost has to change first, which is why the calculator says never rather than printing a large number.

Are salaries fixed or variable?

Salaried staff you keep regardless of volume are fixed. Crew you hire per job, or per-hour labor that scales with output, is variable. Getting this split wrong is the most common reason a break-even number looks reassuring and is not.

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