How it works
Whole units = ceil(fixed costs ÷ (price − variable cost))
Input definitions
- Fixed costs
- Enter the value in the labeled unit.
- Price/unit
- Enter the value in the labeled unit.
- Variable cost/unit
- Enter the value in the labeled unit.
A worked example
- Fixed costs
- 1000
- Price/unit
- 20
- Variable cost/unit
- 10
100.00
Assumptions & limits
Whole sale units, constant unit costs and selling price.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-17. Content checked against the stated method and examples. Our verification approach.
Common questions
Are tax, overhead and refunds included automatically?
Only the costs and rates explicitly entered or described in the formula are included. Use consistent currencies and periods, and check what your own accounting policy requires.
How does the Break-even units tool work?
Whole units = ceil(fixed costs ÷ (price − variable cost)).
What are the assumptions and limits of Break-even units?
Whole sale units, constant unit costs and selling price.