How To Calculate Selling Price Per Unit In Break-Even Analysis

Calculate Selling Price Per Unit in Break-Even Analysis

Break-even analysis is a crucial tool for businesses to understand their profitability. Calculating the selling price per unit is a key part of this analysis. Our calculator helps you determine the optimal selling price to cover both fixed and variable costs.

  1. Enter your fixed costs (FC).
  2. Enter your variable costs per unit (VC).
  3. Enter your desired selling price per unit (SP).
  4. Click ‘Calculate’.

The break-even point (BEP) in units is calculated as: BEP = FC / (SP – VC). The selling price per unit at the break-even point is: SP = FC / BEP + VC.

Comparison of Fixed Costs and Variable Costs
Company Fixed Costs Variable Costs per Unit
ABC Corp $10,000 $5
XYZ Inc $15,000 $3
  • Consider market demand and competition when setting your selling price.
  • Regularly review and update your break-even analysis as costs change.
  • Use this tool to inform your pricing strategy and improve profitability.
What is the break-even point?

The break-even point is the point at which total revenue equals total cost, resulting in neither profit nor loss.

Break-even analysis calculator Selling price per unit calculation

For more information, see the SBA’s guide to break-even analysis.

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