Step 1: How to use this calculator?

{'step': 1, 'description': 'Calculate contribution margin', 'calculation': '€85 - €52 = €33 per unit'}

Step 2: How to use this calculator?

{'step': 2, 'description': 'Divide fixed costs by margin', 'calculation': '€12,000 ÷ €33 = 363.6 units'}

Not accounting for step-fixed costs that change at certain volumes

Assuming variable costs remain constant at all production levels

Calcolatore Punto Pareggio

Last updated: 2026-08-24

Calcolatore Punto Pareggio — Calcola Minimum price = (Fixed costs / Units) + Variable unit cost. Esempio: Fixed costs €5,000, 200 units, variable cost €15 = Minimum price = €40/unit. Calcolatore...

Inputs

Result

Enter values and press Calculate

Was this helpful?

How to use it

{'step': 1, 'description': 'Calculate contribution margin', 'calculation': '€85 - €52 = €33 per unit'}
{'step': 2, 'description': 'Divide fixed costs by margin', 'calculation': '€12,000 ÷ €33 = 363.6 units'}
{'step': 3, 'description': 'Round up to whole units', 'calculation': '364 units needed'}
{'step': 4, 'description': 'Calculate break-even revenue', 'calculation': '364 × €85 = €30,940'}

Common mistakes

⚠️ Not accounting for step-fixed costs that change at certain volumes
⚠️ Assuming variable costs remain constant at all production levels
⚠️ Forgetting that break-even doesn't include desired profit margin

Worked example

Finding break-even units for product with €12,000 fixed costs, €85 price, and €52 variable cost.

Sell unita of {unità} to break even, generating facturacion of {facturacion}. Each unit contributes margen_contribucion of {margen_contribucion}.

Input guide

Field	Typical range
precio_unitario	€5 - €2,000+ per unit
costos_fijos	€1,000 - €200,000+ fixed costs
costo_variable	€1 - €1,000 per unit