Negocio / México

Break-even point calculator

Estimate how many unidades you need to sell, and how much revenue you need, to cover fixed and variable costs.

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Calcular punto de equilibrio

Break-even = fixed costs ÷ (sale price - variable cost)

Rent, payroll, equipment depreciation, and other recurring fixed costs
What the customer pays for one piece, order, or service
Ingredients, shipping, packaging, or direct delivery cost

Formula

We subtract variable cost from sale price first, then divide fixed costs by the contribution margin per unit to find the break-even point.

Formula: Break-even unidades = fixed costs ÷ (sale price - variable cost)

Assumptions

  • Uses MXN for the example
  • Sale price and variable cost stay constant during the calculation period
  • Taxes, discounts, and special fees are not included unless you add them yourself

Vista rápida

Infographic showing fixed cost, variable cost, and the break-even formula for a bakery
Fixed costs come first. Then subtract variable cost from sale price. What is left is the contribution margin.

Quick example

A bakery with oven depreciation and rent totaling $30,000 per month, selling pastries at $45 each, and variable costs like flour, sugar, eggs, and packaging at $18 per item breaks even at about 1,112 pieces, or about $50,000 in sales.

Margen de contribución por unidad = 45 - 18 = 27 pesos

Break-even unidades = 30,000 ÷ 27 = 1,111.11 unidades

Round up to 1,112 unidades.

Common mistakes

  • Putting all monthly costs into variable cost
  • Forgetting to include equipment depreciation or rent in fixed costs
  • Using sale price before deducting direct variable costs

Need help?

Read the full instructions and assumptions for this calculator.