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The break-even point is the level of sales at which total revenue equals total costs, resulting in zero profit or loss. Above this point, you make a profit; below it, you incur a loss. It is a fundamental concept in business planning and financial analysis.

The break-even point in units is calculated as: Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit). The break-even revenue is: Break-Even Units × Selling Price per Unit. The difference between selling price and variable cost is called the contribution margin.

Fixed costs are expenses that do not change with production volume, such as rent, salaries, insurance, and equipment leases. Variable costs change with each unit produced or sold, such as raw materials, packaging, shipping, and direct labor per unit.

Enter your desired profit goal in the "Target Profit" field. The calculator will then show you how many units you need to sell and how much revenue you need to generate to achieve that profit, in addition to covering all your fixed and variable costs.