THE NUMBERS, EXPLAINED
How to use this calculator.
Round up to a whole unit. Sales below unit variable cost cannot recover positive fixed costs.
Start with your inputs
Enter fixed cost (£), unit selling price (£), unit variable cost (£). Keep amounts in the units shown on each field. The example is a starting point, not a recommended value.
| Input | Example value |
|---|---|
| Fixed cost (£) | 1000 |
| Unit selling price (£) | 30 |
| Unit variable cost (£) | 20 |
A worked example
With the example inputs above, break-even units is 100. Change the inputs to explore your own scenario.
| Result | Example answer |
|---|---|
| Break-even units | 100 |
| Break-even revenue (£) | 3,000 |
How this is calculated
Break-even units
roundUp(a ÷ (b-c))
Break-even revenue (£)
roundUp(a ÷ (b-c)) × b
Symbols and units
- a
- Fixed cost (£)
- b
- Unit selling price (£)
- c
- Unit variable cost (£)
Use the units shown. A list keeps the order in which you enter its values. The symbol ^ means “raised to the power of”.
Calculation steps and notation
roundUp(x) rounds up to the next whole number. Values within two floating-point rounding units of an integer are treated as that integer.
Assumptions and limits
Round up to a whole unit. Sales below unit variable cost cannot recover positive fixed costs.
Calculations use the values you enter. Blank or invalid inputs show an error instead of silently substituting zero. Results are displayed to useful precision; calculations retain the underlying numeric precision.
Questions about this tool
What does the result tell me?
Break-even units; Break-even revenue (£). The result applies to the method and inputs described above. Check the units and assumptions before using it in a decision.
Why might another calculator differ?
Differences in units, rounding, timing or model definitions can produce different answers. Compare the input definitions and the method, rather than only the final number. For this tool: Round up to a whole unit. Sales below unit variable cost cannot recover positive fixed costs.
Are my inputs stored or sent to AI?
Calculations on this page happen in your browser. The separate AI question finder sends its submitted conversation to OpenAI; these calculator fields are not sent. Favourites and recent tool names are stored locally. A shared link contains the inputs you choose to include.
Review status
Software example and browser checks are recorded in our quality report. No external expert review is claimed. Created with coding assistance; calculations run as ordinary browser code.
Read the quality report →