Break-Even Calculator
Updated on 22 Oct 2026 · Checked by Aotob
You need to sell 167 units to cover your costs.
That is $8,350 of sales. Each unit brings in $30 towards your $5,000 of fixed costs.
Break-even
167units
Every unit after 167 adds $30 profit. Raising the price by 10% would cut break-even to 143 units.
Show the working
Break-even = 5,000 ÷ (50.00 − 20.00) = 166.7 units
Costs and sales
Profit at each level
| Units | Sales | Profit |
|---|---|---|
| 84 | 4,200 | -2,480 |
| 125 | 6,250 | -1,250 |
| 167 | 8,350 | 10 |
| 209 | 10,450 | 1,270 |
| 251 | 12,550 | 2,530 |
| 334 | 16,700 | 5,020 |
Questions people ask
What is the break-even point?
The sales at which income exactly covers costs: fixed costs ÷ (price − variable cost per unit).
What are fixed and variable costs?
Fixed costs stay the same however much you sell: rent, salaries, insurance. Variable costs rise with each sale: materials, packaging, shipping, card fees.
How can I lower it?
Raise the price, cut the cost per unit, or cut fixed costs. A small price rise often moves it the most.
Updated 22 Oct 2026Source: Standard business accounting formulasChecked by AotobAssumes one product at one price. Not financial advice.Report an issue