AbraCalc

Manufacturing Break-Even with $100,000 Fixed Costs

Calculate the production volume a manufacturer needs to break even when fixed costs are $100,000 per period.

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How to use this tool

  1. Enter total fixed costs, selling price per unit and variable cost per unit in the fields above.
  2. Results update instantly as you type — or click Calculate.
  3. Read your break-even units and the full breakdown beneath it.

Find the minimum units to produce and sell to cover $100,000 in manufacturing fixed costs at an $80 contribution margin.

Frequently asked questions

What is contribution margin?
Contribution margin is the selling price minus variable cost per unit. Each unit sold above break-even contributes this amount to profit.
What are fixed vs. variable costs?
Fixed costs don't change with production volume (rent, insurance, salaries). Variable costs scale with units sold (materials, commissions, packaging).