Find the first profitable unit
Calculate contribution per unit, break-even sales volume and the units needed to reach a target profit.
Method
Contribution per unit = selling price − variable cost. Break-even units = fixed costs ÷ contribution per unit, rounded up to the next whole unit.
With €10,000 fixed costs and €20 contribution per unit, break-even is exactly 500 units. A €5,000 target profit requires 750 units.
Use responsibly
The model assumes one product, constant prices and costs, and that every produced unit is sold. Tax, cash timing, capacity constraints and mixed product margins are excluded.
Last reviewed: 28 July 2026
Calculation and copy checked for this release.
