How many units must you sell before your business stops losing money? Enter your fixed costs, the selling price per unit and the variable cost per unit to find your break-even point in units and in revenue.
The sales level at which total revenue exactly covers total costs — no profit, no loss. Every unit sold beyond it adds profit.
Each sale first has to pay its own variable cost. If the price does not even cover that, every extra sale increases the loss and break-even is impossible.
Yes — units are rounded UP to the next whole unit, because you cannot sell a fraction of a unit and rounding down would leave you just short of covering your costs.