Enter the fixed costs ($), the sales per unit ($), and the variable cost per unit ($) into the Break Even Sales Calculator. The calculator will evaluate and display the Break Even Sales. 

Break Even Sales Formula

The following formula is used to calculate the Break Even Sales. 

BES = FC / (SPU - VC)
  • Where BES is the Break Even Sales
  • FC is the fixed costs ($) 
  • SPU is the sales per unit ($) 
  • VC is the variable cost per unit ($) 

To calculate the break even sales, divide the fixed costs by the difference between the sales per unit and the variable cost per unti.

How to Calculate Break Even Sales?

The following example problems outline how to calculate Break Even Sales.

Example Problem #1

  1. First, determine the fixed costs ($).
    1. The fixed costs ($) is given as 500.
  2. Next, determine the sales per unit ($).
    1. The sales per unit ($) is calculated as: 30.
  3. Next, determine the variable cost per unit ($).
    1. The variable cost per unit ($) is found to be: 20.
  4. Finally, calculate the Break Even Sales using the formula above: 

BES = FC / (SPU – VC)

Inserting the values from above yields: 

BES = 500 / (30 – 10) = 25

Example Problem #2

The variables needed for this problem are provided below:

fixed costs ($) = 140

sales per unit ($) = 5

variable cost per unit ($) = 5

This example problem is a test of your knowledge on the subject. Use the calculator above to check your answer. 

BES = FC / (SPU – VC) = ($)