# Break-Even Point Calculator Example

Find a small business break-even point in Calcul.io by subtracting variable cost from price, dividing fixed costs, and estimating sales at break-even.

## Break-even point

See how many units a small business needs to sell before it covers fixed costs. The sample uses a $32 price, a $14 variable cost, and $1,200 in fixed costs.

```calculio
fixedCosts = 1200$
price = 32$
variableCost = 14$
contribution = price - variableCost
breakEvenUnitsExact = fixedCosts / contribution
breakEvenUnits = ceil(breakEvenUnitsExact)
salesAtBreakEven = breakEvenUnits * price
```

## How it works

1. Enter the fixed costs for the period and the price per unit.
2. Subtract the variable cost to get the contribution per unit.
3. Round the exact result up with `ceil` because you cannot sell a fraction of a unit.

Use a separate calculation for a different product or time period so each set of assumptions stays easy to audit.

[Next: calculate paid time from a shift](https://calcul.io/examples/timecard/index.md)