How to use this calculator
Enter the values shown and apply the formula Break-even units = fixed costs / (price − variable cost).
The method
Enter your values in the labeled fields and choose Calculate. The result panel shows the answer and supporting values when useful.
Fixed costs: 12000, Selling price per unit: 40, Variable cost per unit: 22
Select Calculate to evaluate these example values.
Scope and limitations
Selling price must exceed variable cost. This is a simplified operating break-even model.
Common questions
Can I change the example values?
Yes. Replace every prefilled value with your own inputs and calculate again.
Are displayed results exact?
Some results are rounded for readability. Keep extra precision when the next step depends on the result.
Methods & verification
Formulas use standard mathematical definitions and fixed unit factors where applicable. See our methodology for numerical conventions, rounding, privacy, and limitations.