Every sale covers variable costs first — whatever is left is the contribution toward fixed costs and profit. This calculator shows your per-unit contribution, ratio, and exactly how many units you need to break even.
Fixed costs ÷ contribution per unit = units needed to cover overhead.
Enter actual volume to see operating profit for the period.
A low CM ratio means every sale barely covers costs — raise price or cut variable cost.
All calculations stay in your browser.
Know your numbers cold.