Break-Even Point Calculator

Fixed + variable costs → units you need to sell to cover every penny.

Currency

Business inputs

Set your monthly fixed costs, per-unit cost, and selling price.

Fixed costs / month

Rent, salaries, subscriptions, insurance

Selling price / unit

Variable cost / unit

Expected units / month

For margin-of-safety and profit projections

Break-even units

167

Break-even revenue

£8,333.33

Contribution / unit

£30.00

Expected profit / mo

£2,500.00

Contribution margin

60.0%

Margin of safety

33%

Revenue vs. total cost

Break-even is where the two lines cross. Margin of safety: 83.333 units

Price sensitivity

How break-even units and expected profit change if you raise or lower price.

Price change	Price / unit	Contribution	Break-even units	Profit at expected
-20%	£40.00	£20.00	250	£0.00
-10%	£45.00	£25.00	200	£1,250.00
-5%	£47.50	£27.50	182	£1,875.00
Base	£50.00	£30.00	167	£2,500.00
+5%	£52.50	£32.50	154	£3,125.00
+10%	£55.00	£35.00	143	£3,750.00
+20%	£60.00	£40.00	125	£5,000.00

How this calculator works

Break-even units = Fixed costs ÷ (Price per unit − Variable cost per unit). This is the number of sales needed each month before you make a profit.

Margin of safety shows how much sales can drop before you hit losses. Contribution margin tells you what percentage of each sale is available to cover fixed costs.