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Contribution Margin & Break-Even Units Calculator
Calculate unit contribution and the whole sales quantity needed to recover fixed costs.
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01 / EnterThese are editable examples, not recommended rates. Enter your own numbers.
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Show the math
Currency totals round to cents. Sub-dollar unit rates use extra precision; very small rates use scientific notation. Calculations retain unrounded values.
What this means
Unit contribution pays toward fixed costs. This model calculates whole units; the existing Break-Even Revenue calculator instead starts from a variable-cost share of revenue.
Worked example
$100 price and $60 unit variable cost give $40 contribution and 40% contribution margin. $1,010 fixed cost requires 26 units, producing $2,600 revenue and $30 beyond fixed costs.
How the math works
Unit contribution c = price−unit variable cost. Contribution margin = c/price×100. For c>0, required units = ceiling(fixed/c). Revenue = required units×price. Operating result = required units×c−fixed.
About this estimate
Single product with constant unit price and variable cost. Units are indivisible and round upward. Positive fixed costs cannot be recovered when contribution is nonpositive. With zero fixed costs, zero units break even, even if further sales would lose money.
Keep working through it
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Formula v1.0.0 · Reviewed · Tool ID: contribution-break-even-units