Break-Even Point Calculator
Calculate your break-even point in units and sales value. Find out how much you need to sell to cover all your costs.
Fill in the fields above and click Calculate to see your results.
Formula & Data
- Last updated:
- 2026-05-16
- Formula version:
- v1.0.0
- Applies to:
- Vietnam
- Data source:
- Standard Break-Even Formulas
⚠️ This calculator provides estimates only and is not tax, legal, payroll, or accounting advice.
Report an issueHow to use
Use our advanced Break-Even Calculator to determine exactly how many products or services you need to sell in order to cover all of your business costs. This is a critical metric for understanding your financial viability and setting realistic sales targets.
Start the process by entering your Total Fixed Costs, which include predictable expenses like monthly rent, full-time salaries, and insurance premiums that do not fluctuate based on your sales volume. Next, carefully input your Variable Cost per Unit, such as raw materials or direct packaging costs, along with the retail Price per Unit that you charge your customers.
The calculator instantly processes these figures to show your Break-Even Point in both total units required and total revenue needed. Utilize this tool before launching a new product line, adjusting your pricing strategy, or analyzing monthly operational targets to ensure your business remains highly profitable.
How it's calculated
Break-Even Point (Units)
Number of units you must sell to break even
Break-Even Point (Sales)
Total sales revenue needed to break even
Contribution Margin Per Unit
Amount each unit contributes to fixed costs
Examples
Small bakery setup
- Total Fixed Costs:15,000,000
- Sales Price Per Unit:20,000
- Variable Cost Per Unit:12,000
Result
- Break-Even Point (Sales):5,000,000
- Break-Even Point (Units):250 units
With fixed costs of 2,000,000₫, a selling price of 20,000₫ per unit, and variable costs of 12,000₫ per unit, you must sell 250 units to break even. This requires generating a total sales revenue of 5,000,000₫.
Online electronics retailer
- Total Fixed Costs:50,000,000
- Sales Price Per Unit:1,500,000
- Variable Cost Per Unit:500,000
Result
- Break-Even Point (Sales):75,000,000
- Break-Even Point (Units):50
With higher fixed costs of 50M VND and a much larger contribution margin of 1M VND per unit, this retailer only needs to sell 50 units to completely cover all monthly expenses and break even.
Industry Benchmarks
| Metric | Typical Range |
|---|---|
| A 40% contribution margin is typical for retail businesses | 40 % |
Data source: CalcVault Internal Benchmark
Frequently Asked Questions
What is a break-even point?
How can I lower my break-even point?
What happens if I lower my selling price?
Are salaries considered fixed or variable costs?
CalcVault Editorial Team
Verified Content Team
The CalcVault Editorial Team is a group of finance, health, and mathematics specialists dedicated to producing accurate, bilingual calculator content for Vietnamese and global small business owners. Every formula on CalcVault undergoes rigorous source verification against authoritative bodies including the IRS, CFPB, CDC, WHO, and NIST before publication. Our process includes independent peer review, structured fact-checking, and scheduled content audits to ensure every calculator remains up-to-date with the latest regulatory and scientific standards. We are committed to editorial independence from our advertising partners.