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

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 ($) = 5 This example problem is a test of your knowledge on the subject. Use the calculator above to check your answer. BES = FC / (SPU – VC) = ($)