Break-even point calculator.
Fixed cost per period · selling price per unit · variable cost calculates break-even sales volume and revenue at that time.
Input
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Result
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A estimate assuming a fixed unit price for a single product. Enter all amounts based on the same tax rate. Taxes or unentered costs are not reflected.
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Calculation·conversion criteria
It identifies the minimum sales unit where fixed costs, unit selling price, and variable costs over the same period do not result in a loss.
Input example
Month — Fixed cost of 1,200,000 won · Sale price of 15,000 won · Variable cost of 8,000 won → 172 pieces
If the fixed cost of 1,200,000 won is divided by 7,000 won (subtracting the variable cost of 8,000 won from the sale price of 15,000 won), the result is 171.43 pieces. Rounded up to 172 pieces assuming individual sales. The revenue is 2,580,000 won, and the total input cost is 2,576,000 won. Multi-item, discount, and fees are not calculated.
How to use
- Use the provided example value or replace the period fixed cost (won), selling price per unit (won), and variable cost per unit (won) fields.
- Click Verify result and check the following result.
- Result can be copied if needed.
Frequently Asked Questions
Why is the break-even sales volume rounded?
Increase the amount to the next whole number that can cover the cost, assuming sale of individual units. Products and services with fractional units must be interpreted according to the actual billing unit.
What happens if the sale price is lower than the variable cost per unit?
Each time you sell, there is no amount left to recover fixed costs, so this input cannot calculate break‑even quantities.
Does VAT or platform fees also include it?
All amounts must be entered using the same tax rate. Taxes and fees are not calculated automatically, so they must be directly included in the unit cost.
Calculation criteria and reference materials
- U.S. Small Business Administration — Break-even point
Basic formula to calculate break-even quantity for a single product by dividing fixed costs by the difference between selling price and variable costs. This tool rounds up to whole numbers.
Verification of calculation criteria: · Calculation·verification principles · Report errors