NUMBERS & JUDGMENT / FREE EXCEL TOOL
Know what every sale contributes.
A Break-Even & Pricing Calculator for connecting price, volume, variable costs, fixed costs, and profit.
7 workbook tabs · Revenue/cost chart · Price-volume sensitivity · Capacity check
Free Excel download. No sign-in or email signup required. Open the Start Here tab before editing the inputs.
The decision
How much must we sell to break even—and what does a discount do to the required volume? Enter the list price, discount, variable cost per unit, fixed costs for the period, planned volume, capacity, and target profit. Use the same period and unit throughout.
Inside the workbook
Inputs feed the Model, a price-versus-volume Sensitivity table, a Volume Curve, and a Dashboard. Start Here and Methods explain contribution margin, whole-unit rounding, target-profit sales, and the assumptions of a single-product model.
The worked example: a 10% discount has a larger effect on profit
With a fictional $100 list price, a 10% discount, $45 variable cost, and $25,000 fixed costs, break-even requires 556 whole units. A $10,000 profit target requires 778 units. Selling the planned 600 units produces $2,000 profit; preserving the original undiscounted profit requires 134 additional units.
Use it in three steps
- Separate fixed costs for the period from costs that vary with each additional unit.
- Enter the net pricing assumptions and realistic volume and capacity. Review contribution margin before focusing on sales totals.
- Test price and volume combinations. Check whether the required sales are feasible, not merely mathematically sufficient.
Important boundaries
The model assumes one product, service, or representative unit with stable unit economics. It does not predict customer demand or price elasticity. Nonpositive contribution margin produces a clear no-finite-break-even warning. Step changes in staffing, capacity, or costs require separate scenarios.
Take a wider view with the Forecast Scenario Planner →
Free educational model. No email gate. All examples are fictional. Replace assumptions and review the model before making pricing or operating decisions.
