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Free break-even sales calculator and break-even point calculator. Find break-even units and break-even revenue, contribution margin, profit at target sales, margin of safety, and sales needed for $10K–$50K profit goals. Use with the product margin calculator.
Last updated: May 24, 2026
Modeling a promotion? Discount percentage calculator
Total fixed costs (rent, salaries, insurance, etc.)
Cost per unit (materials, labor, shipping, etc.)
Price you sell each unit for
Your target sales revenue for analysis
Answers: how many units to break even, how much revenue covers costs, and am I above or below break-even at my target?
2,500 units · $125,000 revenue at 40% CM.
At $100,000 target: profit -$10,000 · MoS -25% (Very High risk).
Need $150,000 sales (3,000 units) — +500 units vs break-even on defaults.
Default: $50,000 fixed · $30 variable/unit · $50 price · $100,000 target sales.
Break-even sales
$125,000
Break-even units
2,500
CM ratio
40%
Profit at target
-$10,000
Target sales are below break-even — you need $125,000 (+25%) to cover all costs, or $150,000 for $10K profit.
| CM ratio | Viability (form) | Typical industries |
|---|---|---|
| 60%+ | Excellent | Services, SaaS, digital products |
| 40 – 59% | Good | Default example 40%; manufacturing, DTC |
| 20 – 39% | Fair | Retail, restaurants — watch fixed costs |
| Under 20% | Concerning | Commoditized goods; pricing risk |
| MoS % of target | Risk level | Meaning |
|---|---|---|
| 40%+ | Low | Large cushion before losses |
| 20 – 39% | Medium | Healthy buffer at target sales |
| 1 – 19% | High | Small miss → below break-even |
| 0% or negative | Very High | Default: target $100K < BE $125K |
| Target profit | Required sales (default inputs) | Formula |
|---|---|---|
| $10,000 | $150,000 (3,000 units) | (Fixed costs + $10,000) ÷ CM per unit × Price |
| $25,000 | $187,500 (3,750 units) | (Fixed costs + $25,000) ÷ CM per unit × Price |
| $50,000 | $250,000 (5,000 units) | (Fixed costs + $50,000) ÷ CM per unit × Price |
Cost-volume-profit (CVP) analysis separates fixed and variable costs. Break-even is where total contribution margin equals fixed costs — profit is exactly zero. Every dollar of sales above break-even adds (CM ratio × sales) to profit.
CM = $50 − $30 = $20/unitCM ratio = $20 ÷ $50 = 40%Break-even units = $50,000 ÷ $20 = 2,500Break-even sales = 2,500 × $50 = $125,000Profit at $100K target = (2,000 × $20) − $50,000 = -$10,000Margin of safety = $100,000 − $125,000 = -$25,000 (-25%)Total cost line = Fixed costs + (Variable cost × Units). Revenue line = Price × Units. They intersect at break-even units (2,500 default). Below that intersection, losses; above, profit accumulates at $20/unit. Steeper CM ratio (higher price or lower variable cost) pivots revenue vs cost favorably — break-even moves left on the chart.
Break-even
2,500 units
$125,000
CM · Profit at target
40% · -$10,000
Note
BE 2,500 units / $125K — target $100K is below break-even (−$10K profit, Very High risk).
Break-even
285.71 units
$28,571
CM · Profit at target
70% · $36,000
Note
BE 286 units / $28,571 — $36K profit at target, 64% margin of safety.
Break-even
5,000 units
$200,000
CM · Profit at target
37.5% · $7,500
Note
BE 5,000 units / $200K — thin 9% MoS; $7.5K profit at target.
Break-even
2,926.83 units
$143,415
CM · Profit at target
83.67% · $47,347
Note
83.7% CM — BE $143K sales; $47K profit at $200K target.
Break-even
4,000 units
$220,000
CM · Profit at target
18.18% · -$23,636
Note
18% CM — BE $220K; $90K target deep in loss zone.
Break-even
2,000 units
$110,000
CM · Profit at target
45.45% · -$4,545
Note
BE drops to 2,000 units / $110K — pricing lever on default economics.
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