Break-even Calculator
This calculator estimates how many units or how much revenue a business needs to sell before it covers fixed and variable costs. It is useful for pricing decisions, new product planning, and checking whether a sales target is realistic.
Formula: break-even units = fixed costs divided by contribution per unit. Contribution per unit is selling price minus variable cost.
Use the result as a planning guide, then compare it with real sales capacity, payment delays, seasonal demand, taxes, and stock availability.
