Business · official-source review · reviewed 2026-10-10
A small business knows its prices and rarely knows the count that covers its fixed costs.
Turn fixed costs, a unit price, and a unit variable cost into the break-even unit count.
Anyone pricing a product line, a workshop run, or a service package.
Use the source document or official route that applies to your situation. This guide does not contact another person or verify external information.
Add the costs that stay the same whether you sell or not. Use one month or one run.
Write the price one buyer pays for one unit. Use the real price, not the list price.
Add the materials, fees, and shipping inside one unit. Do not include fixed costs here.
Compute the break-even count and round up. Fractional units do not cover costs.
Set the target above the break-even count. Keep the margin visible on the price list.
Fixed costs are $2,400.00, the unit price is $80.00, and the unit cost is $22.00. The break-even count is 42 units.
Use your own source and details. The example is not a record about a real person or organization.
U.S. Small Business Administration · reviewed 2026-10-10
What this source supports: Freelance rates must cover taxes, expenses, downtime, and profit, not just desired take-home pay.
Source limit: This computes a floor rate; market rates in your field may differ.
These sources support the statements above. They do not show that every person needs this guide. They do not show a specific result.
This guide computes a break-even count from your own numbers. It does not forecast demand.
This computes a floor rate; market rates in your field may differ.
Use current instructions from the responsible organization. This guide is a planning aid, not an official decision or a substitute for qualified advice.
Turn fixed costs, a unit price, and a unit variable cost into the break-even unit count.
This App computes a break-even count from the numbers you enter. It does not forecast demand.
You enter every number yourself. The sources support the method and the limits. They do not produce a result for your specific case. Keep the original documents next to the sheet you build.
The App computes the worked example with your own numbers, in your browser.
APP 1
Turn fixed costs, a unit price, and a unit variable cost into the break-even unit count.
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Open Break-Even Units CheckThe App runs in this browser. It does not send or save entries. Copy, download, or print only when you choose.
This guide uses short, direct instructions as an ASD-STE100-style writing target. It is not a formal certification.
Companion App: Break-Even Units Check. It runs in this browser and does not upload your entries.
This guide is edited for clarity and checked against the sources it links. It is not a substitute for official instructions or qualified advice. A linked source does not show that every person needs this guide.