Break-Even Units
Price minus variable cost is what each sale contributes. Divide fixed costs by that to get the units needed to break even.
Your numbers
Count
334
Profit
9,000
Total
5,010,000
Formula
Count = Amount ÷ (Price − Cost)
Rent and salaries are fixed costs; materials and packaging that scale per unit are variable costs.
What to enter
| Input | Default | Accepted range |
|---|---|---|
| AmountThe amount the calculation starts from — settle whether tax is inside it. | 3,000,000 | 0 and up |
| PriceThe amount being charged. Decide first whether it is before or after tax. | 15,000 | 0 and up |
| CostWhat it cost you to buy or make. Sale price minus this is profit. | 6,000 | 0 and up |
Step by step
Quick reference table
Results when only Amount changes and everything else stays put.
| Amount | Count | Profit | Total |
|---|---|---|---|
| 1,500,000 | 167 | 9,000 | 2,505,000 |
| 2,250,000 | 250 | 9,000 | 3,750,000 |
| 3,000,000 | 334 | 9,000 | 5,010,000 |
| 4,500,000 | 500 | 9,000 | 7,500,000 |
| 6,000,000 | 667 | 9,000 | 10,005,000 |
What each result means
| Result | At default values |
|---|---|
| CountA plain count of items; it often ends up as the denominator. | 334 |
| ProfitSale price minus cost. | 9,000 |
| TotalEvery item added together — check whether tax or tip is inside it. | 5,010,000 |
Common mistakes
Rent and salaries are fixed costs; materials and packaging that scale per unit are variable costs.
Glossary
- Amount
- The amount the calculation starts from — settle whether tax is inside it.
- Price
- The amount being charged. Decide first whether it is before or after tax.
- Cost
- What it cost you to buy or make. Sale price minus this is profit.
- Count
- A plain count of items; it often ends up as the denominator.
- Profit
- Sale price minus cost.
- Total
- Every item added together — check whether tax or tip is inside it.
Frequently asked questions
Q. How is Break-Even Units calculated?
Count = Amount ÷ (Price − Cost) — Price minus variable cost is what each sale contributes. Divide fixed costs by that to get the units needed to break even.
Q. Can you walk through an example?
With Amount 3,000,000, Price 15,000, Cost 6,000, the answer is Count 334.
Q. What do I need to enter?
Enter Amount, Price, Cost. The result recalculates as you type, and an empty box counts as zero.
Q. How much does the answer move if I change a number?
Changing only Amount moves the answer to Amount 1,500,000 → Count 167 and Amount 6,000,000 → Count 667. The table below lays out five steps.
Q. How are the numbers rounded?
Money is shown to the nearest whole unit, percentages to one decimal place and everything else to two. What you see is rounded; the calculation itself carries the unrounded value forward.
Q. Anything to watch out for?
Rent and salaries are fixed costs; materials and packaging that scale per unit are variable costs.
Related calculators
Tax rates and interest conventions differ by country and product — check your contract for real transactions.