Margin and markup
Calculate unit profit, gross profit margin (%) and markup (%) from unit cost and selling price.
Open calculatorBreak-even point
Unit contribution margin is selling price minus variable cost per unit. Break-even volume (in units) equals total fixed costs divided by the unit contribution margin.
Overhead costs that do not change with sales volume — e.g. rent, salaries, software, insurance.
Net selling price for a single unit.
Direct cost incurred for each unit sold — materials, unit manufacturing, packaging, payment fees.
Break-even units
266.7
Break-even revenue
21,333
Contribution margin per unit
45
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If selling price is less than or equal to variable cost per unit, the contribution margin is non-positive and break-even cannot be reached.
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Educational estimate only. Not medical, tax, legal or financial advice.