Contribution per sale
Selling price minus variable cost. This amount contributes toward fixed costs and then profit.
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Business calculator
Break-even Calculator
Find the sales volume needed to cover all costs before making a profit.
Last reviewed 2026-09-26
Enter your numbers
Use your own business figures.
Costs that do not change much with each extra sale, such as rent or subscriptions.
Cost added by producing or delivering one more unit or sale.
The amount charged for one unit or standard sale.
Results
What the numbers show.
- Contribution per sale
- NGN 0.00
- Break-even sales
- 0
- Break-even revenue
- NGN 0.00
- Contribution margin
- 0.0%
Selling price minus variable cost.
Approximate whole units or standard sales needed to cover fixed costs.
Approximate revenue at the rounded break-even sales volume.
Contribution per sale as a percentage of selling price.
This is a planning calculation, not accounting, tax, legal, or financial advice. Use accurate current inputs and review the result against your real business records.
What it does
Make the calculation clear.
Enter fixed costs, variable cost per sale, and selling price per sale to estimate the contribution from each sale and the approximate whole sales volume needed to cover fixed costs.
Why it is useful
It turns your cost structure into a clear sales target for planning launches, budgets, and growth.
Use the result well
The calculation is a starting point, not the whole decision.
Use accurate inputs, understand what the result means, and compare the estimate with what your business actually records.
How to use it
- 1Enter fixed costs for the period you want to analyse, such as monthly rent, subscriptions, or fixed staff cost.
- 2Enter the variable cost caused by one additional unit or standard sale.
- 3Enter the selling price for that same unit or standard sale.
- 4Use the rounded break-even volume as a planning target, then test whether that sales volume is realistic for the period.
Worked example
If monthly fixed costs are NGN 300,000, variable cost per sale is NGN 4,000, and selling price is NGN 10,000, contribution is NGN 6,000 per sale. The business needs about 50 sales to cover NGN 300,000 of fixed costs.
Break-even sales
The approximate whole number of units or standard sales required to cover the fixed costs entered.
Break-even revenue
The rounded break-even volume multiplied by selling price. It may be slightly above exact break-even because whole sales are used.
Calculate → act → understand
Use your real records to understand the business.
Use the calculation as a planning view, then compare it with recorded income, payments, expenses, and other operating records in Business Health.
View Business HealthFAQ
Questions about this calculator
A few quick answers about the calculator and how to interpret the result.
What do I need to calculate break-even?
Enter your fixed costs, variable cost per sale, and selling price per sale.
Is this calculator free?
Yes. The calculator is free to use.
Will I need to create an account?
No. You can use the calculator without creating an account.
Will it work on mobile?
Yes. The calculator is designed to work on phones, tablets, and desktop devices.