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Engineering Calculators

Break-Even Calculator

Instructions:

  1. Enter your Project Name in the Heading

  2. Enter the Sales per unit information: 

    1. Sales price per unit, and​

    2. Sales volume per period

  3. Enter the applicable per unit variable costs: 

    1. Commission​

    2. Direct material

    3. Shipping

    4. Supplies

    5. And any other variable costs

  4. Enter the fixed costs per period:

    1. Administrative Costs​

    2. Insurance

    3. Property tax

    4. Rent

    5. And any other fixed costs

  5. The Breakeven Point as number of units, and the Profit per period for the remaining units are calculated and displayed in the results boxes. 

Break-even point

units

Also calculated
Total sales $
Variable costs per unit $
Total variable costs $
Unit contribution margin $
Gross margin $
Total fixed costs per period $
Net profit (loss) $
Break-even summary
Profit on remaining units $

Break-even point is total fixed costs per period divided by the unit contribution margin, which is the sales price less the variable costs per unit. It is the sales volume at which gross margin exactly covers fixed costs.

The break-even point is left blank rather than divided by zero. It is only computed when the unit contribution margin and the total fixed costs are both above zero; otherwise the original returns an empty cell and so does this port. Unit contribution margin is itself floored at zero and is zero whenever the sales price is not positive, so variable costs above the sales price blank the break-even point instead of returning a negative one. Gross margin and net profit are not floored and do go negative.

While the break-even point is blank, the two figures below it read it as zero, so they report profit on the whole sales volume rather than on the units above break-even. The workbook itself returns #VALUE! in that state because Excel will not subtract an empty cell's text from a number; the published calculator returns the number, and this port matches the published calculator.

The Wix version showed a feedback box with a Send button that emailed Adicot. That box is not shown here rather than being rendered as a field that silently discards what you type; use the contact page instead.

Adicot, Inc.'s Breakeven Calculator is perfect for quickly and accurately determining the breakeven point of a project. It allows you to input your sales, variable costs, and fixed costs per period in order to calculate the breakeven point (number of units) and the profit period for the remaining units. With this calculator, you'll be able to make more informed decisions on your projects.

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