Current
117Whole units / month
- Change in required units
- 0
- Operating result / month
- $3,107
Break-Even Calculator
How many units or jobs must you sell each month to cover the operating costs in your plan?
Your numbers
Completed visits/day across both crews. Years 1–3 and the opening calculator ramp use one operating base within whole-dollar rounding. Years 4–5 follow the stated annual assumptions. This preset shows a full-volume month, not the opening ramp. Price edits here hold variable dollars per unit constant; the embedded calculator holds the contribution fraction constant. It does not measure cash payback.
Use realized prices before pass-through sales tax and tips. Include working-owner labor and employer burden once in the fixed or variable allocation. Exclude financing, income tax, depreciation and capital purchases.
Whole units to cover costs117Per month; rounded up
Revenue at whole units$29,250At the entered selling price
Operating result$3,107At expected monthly volume
Margin of safety10.5%Against the exact threshold
Revenue against total cost
Monthly USDRevenueTotal operating costProfit areaLoss area
Each unit contributes $228.80 toward fixed costs. The continuous threshold is 116.32 units / $29,079.98 revenue. Selling 117 whole units covers modeled operating costs.
- Revenue at expected volume
- $32,475
- Variable costs at expected volume
- $2,754
- Total operating costs
- $29,368
- Contribution / selling price
- 91.5%
Four scenarios, one change at a time
Each comparison starts from the current inputs and holds monthly sales volume constant. Apply writes the exact scenario inputs into the calculator; the next comparisons then use that new base.
Price +10%
105Whole units / month
- Change in required units
- -12
- Operating result / month
- $6,355
Fixed −15%
99Whole units / month
- Change in required units
- -18
- Operating result / month
- $7,099
Variable −20%
115Whole units / month
- Change in required units
- -2
- Operating result / month
- $3,658
The formula and its operating boundary
Contribution per unit is realized selling price less the cost of delivering one more unit. Positive contribution can cover the monthly fixed-cost allocation.
Contribution = price − variable cost per unit
Exact units = monthly fixed costs ÷ contribution
Whole units required = exact units rounded up
Exact revenue = exact units × price
Margin of safety = (expected units − exact units) ÷ expected units
Exact units = monthly fixed costs ÷ contribution
Whole units required = exact units rounded up
Exact revenue = exact units × price
Margin of safety = (expected units − exact units) ÷ expected units
The unit formula follows the SBA break-even explanation. This tool uses the site's operating-cost scope: include working-owner labor and employer burden once; exclude financing, income tax, depreciation, amortization and opening capital purchases.
A salary paid regardless of volume belongs in fixed operating cost. Labor paid only when additional work is delivered belongs in the variable allocation. Mixed costs need a split. This allocation is a modeling assumption to validate against the actual schedule.
The ACCA cost-volume-profit explanation describes margin of safety and the constant price, cost and sales-mix assumptions. This four-input result does not test capacity, predict a ramp month, calculate cash flow or measure investment payback. Sources checked September 5, 2026.
Compare the site's modeled cases
These are 69 illustrative sensitivities from the same records used by the idea pages. They are author-selected scenarios with different operating scopes; they are not measured industry medians or national averages.
| Business | Price / unit | Variable / unit | Contribution | Fixed / month | Whole units | Basis |
|---|---|---|---|---|---|---|
| Apiary & Beekeeping Business | $10.00 | $3.80 | 62.0% | $10,167 | 1,640 | Separate monthly sensitivity Assumptions |
| Appliance Repair Business | $425.00 | $127.50 | 70.0% | $21,667 | 73 | Separate monthly sensitivity Assumptions |
| Auto Detailing Business | $205.00 | $41.00 | 80.0% | $9,600 | 59 | Separate monthly sensitivity Assumptions |
| Auto Repair Shop | $450.00 | $157.50 | 65.0% | $32,000 | 110 | Separate monthly sensitivity Assumptions |
| Bakery | $12.40 | $3.72 | 70.0% | $32,008 | 3,688 | Aligned operating base Assumptions |
| Bar & Nightclub | $58.00 | $20.30 | 65.0% | $223,000 | 5,916 | Separate monthly sensitivity Assumptions |
| Barbershop | $45.00 | $4.05 | 91.0% | $26,000 | 635 | Separate monthly sensitivity Assumptions |
| Beauty Supply Store | $32.00 | $18.88 | 41.0% | $17,500 | 1,334 | Aligned operating base Assumptions |
| Bookstore | $32.00 | $20.00 | 37.5% | $16,400 | 1,367 | Aligned operating base Assumptions |
| Bowling Alley | $90.00 | $27.00 | 70.0% | $101,250 | 1,608 | Separate monthly sensitivity Assumptions |
| Brewery / Microbrewery | $1,050.00 | $441.00 | 58.0% | $90,000 | 148 | Separate monthly sensitivity Assumptions |
| Car Wash | $12.00 | $3.12 | 74.0% | $19,000 | 2,140 | Separate monthly sensitivity Assumptions |
| Chiropractic Office | $105.00 | $10.50 | 90.0% | $48,300 | 512 | Separate monthly sensitivity Assumptions |
| Cleaning Company | $250.00 | $21.20 | 91.5% | $26,614 | 117 | Aligned operating base Assumptions |
| Clothing Boutique | $68.00 | $36.72 | 46.0% | $14,800 | 474 | Aligned operating base Assumptions |
| Coffee Shop | $8.50 | $3.06 | 64.0% | $25,500 | 4,688 | Separate monthly sensitivity Assumptions |
| Commercial Printing Company | $425.00 | $221.00 | 48.0% | $47,500 | 233 | Separate monthly sensitivity Assumptions |
| Convenience Store | $13.00 | $8.79 | 32.4% | $27,000 | 6,411 | Aligned operating base Assumptions |
| Dance Studio | $23.00 | $1.38 | 94.0% | $17,000 | 787 | Aligned operating base Assumptions |
| Daycare Center | $91.762895 | $7.34 | 92.0% | $72,977 | 865 | Aligned operating base Assumptions |
| Dental Practice | $400.00 | $108.00 | 73.0% | $137,250 | 471 | Separate monthly sensitivity Assumptions |
| Escape Room | $42.00 | $6.30 | 85.0% | $40,000 | 1,121 | Separate monthly sensitivity Assumptions |
| Esthetics & Skincare Business | $132.00 | $19.80 | 85.0% | $16,508 | 148 | Aligned operating base Assumptions |
| Flower Shop | $65.00 | $27.95 | 57.0% | $17,797 | 481 | Aligned operating base Assumptions |
| Food Processing Business | $7.50 | $4.13 | 45.0% | $175,000 | 51,852 | Separate monthly sensitivity Assumptions |
| Food Truck | $14.00 | $5.04 | 64.0% | $12,500 | 1,396 | Separate monthly sensitivity Assumptions |
| Funeral Home | $6,500.00 | $1,950.00 | 70.0% | $70,833 | 16 | Separate monthly sensitivity Assumptions |
| Furniture Store | $1,700.00 | $1,105.00 | 35.0% | $26,000 | 44 | Aligned operating base Assumptions |
| Garage Door Service | $475.00 | $133.00 | 72.0% | $21,417 | 63 | Separate monthly sensitivity Assumptions |
| Ghost Kitchen | $32.00 | $13.76 | 57.0% | $90,000 | 4,935 | Separate monthly sensitivity Assumptions |
| Gift Shop | $42.00 | $23.10 | 45.0% | $16,970 | 898 | Aligned operating base Assumptions |
| Gym & Fitness Center | $4.125 | $0.62 | 85.0% | $111,667 | 31,848 | Separate monthly sensitivity Assumptions |
| Hair Salon | $115.00 | $18.98 | 83.5% | $40,500 | 422 | Separate monthly sensitivity Assumptions |
| Handyman Service | $450.00 | $99.00 | 78.0% | $17,500 | 50 | Separate monthly sensitivity Assumptions |
| Home Inspection Business | $550.00 | $99.00 | 82.0% | $21,250 | 48 | Separate monthly sensitivity Assumptions |
| Ice Cream Shop | $12.75 | $4.08 | 68.0% | $32,500 | 3,749 | Separate monthly sensitivity Assumptions |
| Juice Bar & Smoothie Shop | $15.75 | $5.67 | 64.0% | $34,167 | 3,390 | Separate monthly sensitivity Assumptions |
| Junk Removal Business | $550.00 | $165.00 | 70.0% | $20,000 | 52 | Separate monthly sensitivity Assumptions |
| Landscaping | $110.00 | $16.50 | 85.0% | $16,500 | 177 | Separate monthly sensitivity Assumptions |
| Laundromat | $12.00 | $3.96 | 67.0% | $15,500 | 1,928 | Separate monthly sensitivity Assumptions |
| Liquor Store | $40.00 | $31.60 | 21.0% | $22,500 | 2,679 | Aligned operating base Assumptions |
| Machine Shop | $185.00 | $77.70 | 58.0% | $55,417 | 517 | Separate monthly sensitivity Assumptions |
| Meal Prep Service | $15.50 | $5.89 | 62.0% | $33,333 | 3,469 | Separate monthly sensitivity Assumptions |
| Med Spa | $450.00 | $157.50 | 65.0% | $56,667 | 194 | Separate monthly sensitivity Assumptions |
| Medical Practice | $170.00 | $20.40 | 88.0% | $77,000 | 515 | Aligned operating base Assumptions |
| Mental Health Practice | $150.00 | $7.50 | 95.0% | $50,000 | 351 | Aligned operating base Assumptions |
| Movie Theater | $19.50 | $9.36 | 52.0% | $105,833 | 10,438 | Separate monthly sensitivity Assumptions |
| Music School | $43.879908 | $2.19 | 95.0% | $27,900 | 670 | Aligned operating base Assumptions |
| Nail Salon | $55.00 | $10.45 | 81.0% | $39,833 | 895 | Separate monthly sensitivity Assumptions |
| Painting Business | $2,200.00 | $880.00 | 60.0% | $22,917 | 18 | Separate monthly sensitivity Assumptions |
| Personal Training Business | $100.00 | $5.00 | 95.0% | $18,504 | 195 | Aligned operating base Assumptions |
| Pest Control Business | $165.00 | $36.30 | 78.0% | $17,500 | 136 | Separate monthly sensitivity Assumptions |
| Pet Grooming | $80.00 | $8.00 | 90.0% | $14,000 | 195 | Separate monthly sensitivity Assumptions |
| Pharmacy | $85.00 | $69.27 | 18.5% | $50,000 | 3,180 | Aligned operating base Assumptions |
| Physical Therapy Clinic | $145.00 | $11.60 | 92.0% | $60,000 | 450 | Separate monthly sensitivity Assumptions |
| Pizza Shop | $35.18 | $13.86 | 60.6% | $42,538 | 1,996 | Separate monthly sensitivity Assumptions |
| Plumbing Business | $410.00 | $102.50 | 75.0% | $15,000 | 49 | Aligned operating base Assumptions |
| Pool Cleaning & Maintenance | $48.461538 | $8.72 | 82.0% | $17,500 | 441 | Separate monthly sensitivity Assumptions |
| Preschool | $51.963048 | $4.16 | 92.0% | $29,700 | 622 | Separate monthly sensitivity Assumptions |
| Pressure Washing Business | $425.00 | $76.50 | 82.0% | $12,250 | 36 | Separate monthly sensitivity Assumptions |
| Spa & Massage Therapy | $112.00 | $16.80 | 85.0% | $40,000 | 421 | Separate monthly sensitivity Assumptions |
| Tattoo Shop | $400.00 | $60.00 | 85.0% | $23,000 | 68 | Aligned operating base Assumptions |
| Thrift Store | $32.00 | $13.44 | 58.0% | $24,500 | 1,321 | Aligned operating base Assumptions |
| Tire Shop | $650.00 | $357.50 | 45.0% | $57,083 | 196 | Separate monthly sensitivity Assumptions |
| Towing Company | $350.00 | $105.00 | 70.0% | $25,000 | 103 | Separate monthly sensitivity Assumptions |
| Tutoring Center | $41.570438799076214 | $2.08 | 95.0% | $21,850 | 554 | Aligned operating base Assumptions |
| Vending Machine Business | $2.50 | $1.50 | 40.0% | $2,100 | 2,100 | Separate monthly sensitivity Assumptions |
| Winery | $225.00 | $108.00 | 52.0% | $105,000 | 898 | Separate monthly sensitivity Assumptions |
| Yoga Studio | $16.50 | $0.99 | 94.0% | $20,500 | 1,322 | Aligned operating base Assumptions |
The highlighted row identifies the selected model preset, before any edits. Variable dollars per unit are derived from each record's contribution fraction. The basis column identifies which annual forecasts reconcile to the opening calculator ramp; other annual paths are separate scenarios. Changing price here holds variable dollars per unit constant; the embedded idea calculator instead holds its contribution fraction constant.
Five inputs to investigate before a decision
- Realized price. Use the amount retained after discounts and refunds. Investigate how a price change could affect demand; the scenario cards hold volume constant.
- Delivery cost. Include the materials, incremental labor, travel and fees attributable to the sold unit. Check the mix against the actual operating model.
- Fixed commitments. List scheduled payroll, rent, insurance and recurring overhead. A staffing or facility expansion may require a new fixed-cost scenario.
- Practical capacity. Compare the threshold with available people, service time, equipment and trading hours. An achievable formula result is not evidence that customers will buy.
- Slow periods. Test lower volume and a separate monthly cash schedule before committing capital. A flat mature month does not describe the opening period.
Common input mistakes
Omitting owner labor.
An unpaid-owner assumption can hide the cost of replacing that work.
Include the operating role.
Allocate an explicit working-owner labor cost once, with the relevant employer burden.
Mixing monthly and annual amounts.
A yearly fixed-cost input makes the monthly threshold misleading.
Use one time basis.
Convert periodic commitments to their monthly allocation and use monthly volume.
Counting the same fee twice.
Reducing selling price for a fee and adding that fee to variable cost duplicates it.
Use one consistent treatment.
Document whether a fee reduces realized price or appears as a variable cost.
Calling operating profit cash available to the owner.
Debt payments, taxes, equipment and working capital can change cash needs.
Prepare the additional schedules.
This operating threshold does not establish owner distributions or the time needed to recover opening capital.
Three illustrative operating cases
Each example below reads the current common idea record. The sources explain input bases and limitations; these are not reported business outcomes.
Bakery
This U.S. planning case allocates $260,000 to a 1,400 sq ft leased retail bakery. The launch decision depends on repeat paid demand, a fully paid production roster and cash that covers the opening ramp.
- Sales unit
- Transactions
- Contribution / unit
- $8.68
- Fixed operating cost / month
- $32,008
- Whole units to cover costs
- 3,688
Cleaning Company
The $148,000 StartFigures base allocation funds two mobile residential employee crews, two purchased used vehicles, four cleaner employees and a paid working owner in the United States. The company sells scoped completed visits; its six-visit base day is the upper funded workload. Launch depends on acceptable local prices and timed routes covering the full paid roster, with a dated cash plan for the booking ramp.
- Sales unit
- Completed visits/day across both crews
- Contribution / unit
- $228.80
- Fixed operating cost / month
- $26,614
- Whole units to cover costs
- 117
Coffee Shop
This planning case allocates $155,000 to a 1,000 sq ft leased U.S. neighborhood coffee shop. Test whether repeat morning orders, the drink-and-food basket and complete paid coverage can support the premises before taking a long lease.
- Sales unit
- Transactions
- Contribution / unit
- $5.44
- Fixed operating cost / month
- $25,500
- Whole units to cover costs
- 4,688
Continue the analysis
Place this monthly result inside a business plan
Review the industry-specific plan outline and online worksheet illustrations alongside the idea's operating assumptions. The four-input tool is a sensitivity check; additional schedules and local evidence are needed for a complete decision.
Explore the Cleaning Company model →Explore the Cleaning Company plan →
Planning files
- Business Plan
- $59
- Financial Model
- $109
- Bundle
- $168
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