Utility Empire · Finance

Business Break-Even Calculator

Find the break-even point for any unit or hourly-service business. Enter fixed costs per period plus price and variable cost per unit or hour to get break-even volume and revenue, contribution margin, margin of safety, and a small units-vs-profit table. Pure math — no tax or labor-law content.

inputs OFF

Fixed costs, price and variable cost parsed from the form. All required fields must be valid numbers before the model runs.

contribution OFF

Contribution margin per unit or hour and the contribution margin ratio — how much each sale contributes toward fixed costs after variable cost.

breakeven OFF

Break-even volume and the revenue needed to cover fixed costs. Fails when price does not exceed variable cost, so no volume can break even.

forecast OFF

Margin of safety from the optional forecast volume. Warns when the forecast falls short of break-even.

Inputs

Measure per

Switches the model between product units and billable hours.

Fixed costs per period ($)

Rent, salaries, insurance and other costs that stay fixed for the period.

Price per unit ($)

Variable cost per unit ($)

Materials, commissions and other costs that scale with each unit sold or hour billed.

Forecast units this period (optional)

Optional. Enables margin-of-safety output and a forecast row in the table.

Results

● live

break-even units

—

break-even revenue

—

Enter fixed costs, price and variable cost to run the model.

contribution per unit

—

price − variable cost

contribution margin ratio

—

share of price above variable cost

revenue per unit

—

per unit

profit at forecast

—

needs a forecast

Units vs profit (per period)

Break-even is not achievable at these prices — no profit is possible at any volume.

Model: break-even volume = fixed costs / (price − variable cost) · contribution margin ratio = (price − variable cost) / price · margin of safety = forecast − break-even. Pure arithmetic — no tax or labor-law assumptions.