The business covers the entered costs at 400 units.
Business calculator
Break-even Calculator
See where revenue catches total cost and how contribution per unit drives the break-even point.
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Break-even details
Formula & disclaimer
Break-even Units = Fixed Costs Γ· (Selling Price per Unit β Variable Cost per Unit)
View assumptionsFormula reviewCalcs at Hand Editorial TeamVerified 26 August 2026 Β· automated checks included
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Three useful checks, kept deliberately short.
RM20,000 fixed costs, RM120 price and RM70 variable cost: Contribution per unit = RM50 Β· RM20,000 Γ· RM50 Β· Break-even = 400 units.
The model assumes a consistent price and variable cost and that every unit produced is sold.
Formula and assumptions
Break-even Units = Fixed Costs Γ· (Selling Price per Unit β Variable Cost per Unit)The model assumes a consistent price and variable cost and that every unit produced is sold.
Keep in mind: Real sales mix, taxes, capacity limits and changing costs can alter the break-even point.
Produced byCalcs at Hand Editorial Team
Last formula check26 August 2026
Review methodKnown examples + boundary cases
Editorial and correction policy β