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Business & finance · Practical guide

Как да използвате Break-even Calculator — calculate a business break-even point

Estimate the units or revenue needed to cover fixed costs from unit selling price and variable cost.

Checked 29 August 2026Clear inputs and assumptionsWorks on mobile
Method

Contribution per unit = selling price − variable cost. Break-even units = fixed costs ÷ contribution per unit.

Estimate the units or revenue needed to cover fixed costs from unit selling price and variable cost. The linked Sellible tool keeps the fields, units and output together so the assumptions can be reviewed before the result is used.

  1. 1

    Choose a consistent period for all costs.

  2. 2

    Separate fixed costs from costs that change per unit.

  3. 3

    Test volume, price and cost scenarios.

Worked example

Example values and result

These values demonstrate the method; replace them with measurements, rates or file details that match the real task.

Monthly fixed costs
£4,000
Selling price
£50
Variable cost
£30
Break-even point
200 units
What the result means

Each unit contributes £20 towards fixed costs, so 200 units cover £4,000 before profit begins.

Use Break-even Calculator
Before you rely on it

Точност и практически насоки

  • Include payment fees, fulfilment and commissions where variable.
  • Allow for a realistic sales mix if products differ.
  • Use cash-flow planning alongside break-even analysis.
Avoid these

Common mistakes

  • Using revenue instead of contribution.
  • Mixing monthly fixed costs with annual sales volume.
  • Assuming every unit has the same margin when the product mix varies.
Straight answers

Често задавани въпроси

Is Break-even Calculator free?

Yes. This calculator or browser utility is free and does not use processing credits.

Can I use this guide and Break-even Calculator on a phone?

Yes. The guide, inputs, results and calls to action are responsive and keyboard accessible on current phones, tablets and desktop browsers.

Should I order or make a decision from the estimate alone?

No. Include payment fees, fulfilment and commissions where variable. Allow for a realistic sales mix if products differ. The calculation is a planning aid rather than professional or regulatory approval.

How should I check the result?

Keep the source values and units visible, compare the result with supplier or project information, and retain enough precision until the final purchasing or reporting step.