Work out how many units you need to sell to cover your fixed costs, the revenue that represents, and your margin of safety against expected sales.
Données vérifiées · July 2026
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Break-even analysis splits your selling price into the contribution it makes toward fixed costs once variable costs per unit are covered. Dividing fixed costs by the contribution per unit gives the number of units you must sell before you start making a profit — and comparing that to your expected sales gives your margin of safety, the cushion before you slip back into a loss.
£50,000 fixed costs, £25 selling price, £15 variable cost per unit: £10 contribution per unit means 5,000 units to break even, or £125,000 revenue.
Enter your total fixed costs for the period.
Enter the selling price and variable cost per unit.
Add a target profit if you want to know the units needed to reach it, not just break even.
Enter your expected or actual unit sales to see the margin of safety.
Last data update
July 7, 2026
Sources and references
CIMA — Management Accounting: Decision Making (cost-volume-profit analysis); Drury, Management and Cost Accounting, break-even analysis chapter.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Contribution per unit is zero, so no volume of sales will ever cover fixed costs — the calculator flags this in the summary rather than dividing by zero.
No — margin of safety measures how far sales can drop before you hit break-even, not how much profit you currently make on each sale.