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 ($)

## How to Calculate Break Even Sales?

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

**Example Problem #1**

- First, determine the fixed costs ($).
- The fixed costs ($) is given as 500.

- Next, determine the sales per unit ($).
- The sales per unit ($) is calculated as: 30.

- Next, determine the variable cost per unit ($).
- The variable cost per unit ($) is found to be: 20.

- 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) =** **($)