Formula
Break-even units = fixed costs ÷ (price − variable cost per unit).
Frequently asked questions
What are fixed costs?
Costs that don't change with sales volume, such as rent, salaries and insurance.
How many units you need to sell to cover your costs.
Break-even units = fixed costs ÷ (price − variable cost per unit).
Costs that don't change with sales volume, such as rent, salaries and insurance.