Break-Even Point (or break-even) is the point of balance making neither a profit nor a loss is calculated using Break Even Point = Fixed Costs/Contribution Margin per Unit. To calculate Break-Even Point, you need Fixed Costs (FC) & Contribution Margin per Unit (CM). With our tool, you need to enter the respective value for Fixed Costs & Contribution Margin per Unit and hit the calculate button. You can also select the units (if any) for Input(s) and the Output as well.