Break-Even Point Calculator

How this calculator works

The SBA break-even method divides fixed costs by selling price minus variable cost per unit.

Change one assumption at a time to see which inputs have the greatest effect on the estimate.

Worked example

$10,000 of fixed costs and $25 contribution per unit require 400 units to break even.

Limitations

Actual outcomes can differ because of timing, fees, contracts, taxes, and business-specific accounting choices. Editorial review approved for initial publication; review periodically as assumptions change.

Review this educational estimate against current quotes, official information, and your own budget before making a financial decision.