Quick answer
Break-even Point Calculator quick answer
Formula: Contribution per unit = price − variable cost. Break-even units = fixed costs ÷ contribution per unit.
Example: With $5,000 fixed cost, an $80 price, and $50 variable cost, contribution is $30 per unit and break-even is 167 whole units.
Reviewed September 1, 2026 · Methodology
Worked example
With $5,000 fixed cost, an $80 price, and $50 variable cost, contribution is $30 per unit and break-even is 167 whole units.
What to do with the result
Break-even is a floor, not a profit target. Include the fixed and variable costs that actually belong to the period or product you are modeling.
Public API & AI agent access
Yes — this calculator is callable programmatically. Use GET /api/v1/break-even-point, the public calculator API, or tannerd.net's MCP, A2A and WebMCP agent interfaces. Results include a human-facing citation URL.
Frequently asked questions
What is break-even point?
The sales volume where modeled contribution exactly covers modeled fixed costs.
Why round break-even units up?
Selling one unit less would leave some fixed cost uncovered.
Formula provenance
API identifier: break-even-point · Formula version: tncalc.break-even-point.1.0.0 · Engine release: 6.6.1. Build provenance · Public validation · Release history.