Understand the numbers · Make life easier

Break-even unit sales

Estimate how many units of one product must sell to cover fixed costs. Use the same accounting period for all fixed costs.

Start with your own numbers

Editable example

An example is filled in. Replace it with your own data to calculate.

Use fixed costs from one month or one consistent period, then enter selling price and variable cost per item.

Fixed costs for one period (TWD)Enter fixed costs for one period (twd), for example 10000. Use the displayed unit; replace the example with your own value.

Selling price per item (TWD)Enter selling price per item (twd), for example 150. Use the displayed unit; replace the example with your own value.

Variable cost incurred per item sold (TWD)Include materials and per-item transaction fees. Put monthly rent and other fixed costs in the fixed-cost field above.

Results update when inputs are complete. A plan is kept only when you save it. Inputs and results are not uploaded.

Name this plan

Saved plans →

Saved in this browser. Before changing devices, export a backup from My tools.

Example result

Minimum whole units to sell

143items

Shows the minimum whole units to break even. It does not guarantee sales or calculate months to recover an investment.

Contribution per unit70 TWD

Revenue at this whole-unit quantity21,450 TWD

Profit or loss at this whole-unit quantity10 TWD

Worked steps

Contribution = selling price − variable cost per unit.
Break-even quantity = fixed costs ÷ contribution per unit; round up when items cannot be split.

Uses one product, one period, a fixed selling price and fixed variable cost per unit. Do not add monthly rent or other fixed expenses again to unit costs. Fees that vary with sales belong in variable costs. Rounds up to whole items; does not guarantee buyers or calculate months to recover a one-time investment.

Method and scope

Contribution per item is selling price minus variable cost. Break-even units divide fixed costs by that contribution and round up to a whole unit.

Variable costs increase with each sale, including relevant per-item transaction fees. Fixed rent belongs in fixed costs and should not be counted again in every item.

Price and per-item cost are assumed constant, and nonpositive contribution cannot cover positive fixed costs. This is not investment payback time and does not guarantee customer demand.

References:SBA: break-even and contribution formulas

What this helps you do

Estimate how many units of one product must sell to cover fixed costs. Use the same accounting period for all fixed costs.

What to enter

Start with fixed costs for one period (twd), then fill the other relevant fields in the units shown. The field hints explain the required format and examples.

How the calculation works

Contribution per item is selling price minus variable cost. Break-even units divide fixed costs by that contribution and round up to a whole unit.

Worked example

With TWD 30,000 fixed costs, a TWD 200 selling price and TWD 80 variable cost, each item contributes TWD 120. Break-even requires 250 units.

Understanding the answer