Break-Even Analysis Calculator

Determine when your business will become profitable by analyzing fixed costs, variable costs, and revenue projections.

Business Information

Analysis Name

Fixed Costs (Annual)

Costs that don't change with production volume

Variable Cost per Unit

Cost per unit produced (materials, labor, etc.)

Selling Price per Unit

Revenue per unit sold

Target Profit (Optional)

Desired annual profit above break-even

Current Monthly Units (for Margin of Safety)

Projected Units (for Chart)

4,448

Units to break even

$222,400

Revenue to break even

$25.00

Contribution margin per unit

50.0%

Contribution margin ratio

Units	Revenue	Total Costs	Profit/Loss	Status
0	$0	$111,200	$-111,200	Loss
334	$16,700	$119,550	$-102,850	Loss
668	$33,400	$127,900	$-94,500	Loss
1,002	$50,100	$136,250	$-86,150	Loss
1,336	$66,800	$144,600	$-77,800	Loss
1,670	$83,500	$152,950	$-69,450	Loss
2,004	$100,200	$161,300	$-61,100	Loss
2,338	$116,900	$169,650	$-52,750	Loss
2,672	$133,600	$178,000	$-44,400	Loss
3,006	$150,300	$186,350	$-36,050	Loss
3,340	$167,000	$194,700	$-27,700	Loss
3,674	$183,700	$203,050	$-19,350	Loss
4,008	$200,400	$211,400	$-11,000	Loss
4,342	$217,100	$219,750	$-2,650	Loss
4,676	$233,800	$228,100	$5,700	Profit
5,010	$250,500	$236,450	$14,050	Profit
5,344	$267,200	$244,800	$22,400	Profit
5,678	$283,900	$253,150	$30,750	Profit
6,012	$300,600	$261,500	$39,100	Profit
6,346	$317,300	$269,850	$47,450	Profit

The level of sales where total revenue equals total costs, resulting in zero profit or loss.

The amount each unit contributes to covering fixed costs and profit after variable costs.

The cushion between current sales and break-even sales, indicating business risk.

Determine minimum pricing to ensure profitability and competitive positioning.

Identify opportunities to reduce fixed and variable costs to improve profitability.

Set realistic sales targets and evaluate investment opportunities.