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SLC

Lesson 3 of 5

Break-even Point

How many units you must sell before a product, an ad campaign, or a whole shop stops losing money.

~7 min

Break-even is the unit count at which total revenue equals total cost. Below it, every sale loses money. Above it, every sale is pure profit on the variable side.

Break-even units

Break-even units = Fixed costs ÷ (Price − Variable cost per unit)

A worked example

Fixed costs: $300 (Shopify plan + design tools). Price per shirt: $25. Variable cost per shirt (POD + fees): $15. Break-even = 300 ÷ (25 − 15) = 30 shirts. Sell 30 shirts and you cover the month. Sell 31 and you make $10.

Key takeaways

  • Break-even = fixed costs ÷ contribution margin per unit.
  • If break-even feels unreachable, raise price or cut cost before launching.