How it works
Variable cost should include all expenses that rise with each sale. The result rounds up because a partial unit cannot cover the remaining cost when only whole items are sold.
Contribution = unit price − unit variable cost Break-even units = ceil(fixed costs ÷ contribution) Break-even revenue = whole units × unit price
Try the example
The starter inputs above produce:
Units to break even: 42
Change the inputs to match your own situation. The result is an estimate or text transformation, not a substitute for reviewing your source data.