HomeUse Cases › Break-Even Units with ₹2 Lakh Monthly Fixed Cost
Business & Freelancing

How many units must you sell to break even with ₹2 lakh monthly fixed costs?

No Sign-Up. No Paywall.

FREE TO USENO LOGIN REQUIREDUPDATED FY 2025–26
The Answer
667 units/month
at ₹500 selling price and ₹200 variable cost per unit

Calculate your monthly break-even point when fixed costs are ₹2 lakh, selling price is ₹500/unit, and variable cost is ₹200/unit.

By Aditya GuptaAccounting & Finance EducatorLast reviewed May 31, 2026Source: Cost accounting principles

Why Break-Even Numbers Decide Business Viability

A small business with ₹2 lakh monthly fixed costs, a ₹500 selling price, and ₹200 variable cost per unit needs to sell 667 units per month just to break even. Fixed Costs ÷ Contribution Margin per Unit (₹2,00,000 ÷ ₹300). Sell 800 units and you make ₹39,900 profit; sell 500 and you lose ₹50,000. Break-even is the single most important number in unit economics.

Three levers shift break-even down. Cut fixed costs (downsize office, automate, switch to variable-cost services): if rent drops ₹50,000, break-even falls to 500 units. Raise prices (premium positioning, add bundles, value pricing): at ₹600 selling price keeping the rest constant, break-even falls to 500 units. Cut variable costs (better supplier rates, in-house production): every ₹50 saved per unit reduces break-even by 100 units.

Two real-world adjustments: (a) include the owner’s salary in fixed costs — a business that “breaks even” without paying you anything is technically a loss-making hobby; (b) for service businesses, the unit isn’t units but billable hours — same formula applies, just with hourly rate instead of unit price.

Advertisement — Google AdSense

Break-Even Calculator

Break-Even Units
Break-Even Revenue
Contribution Margin
Visual Breakdown
Advertisement — Google AdSense

How We Calculated This

Fixed costs: ₹2,00,000/month (rent, salaries, utilities, etc.)
Selling price per unit: ₹500
Variable cost per unit: ₹200 (materials, packaging, commission)
Contribution margin: ₹300/unit (₹500 − ₹200)
Break-even formula: Fixed Costs ÷ Contribution Margin per unit
Does not include owner’s salary or capital costs

Frequently Asked Questions

What’s the difference between break-even and profitability?+
Break-even means zero profit/loss. To actually profit, you need to sell beyond the break-even point. At 667 units, you cover costs exactly. At 800 units, you make (800−667) × ₹300 = ₹39,900 profit.
How can I lower my break-even point?+
Three levers: (1) Reduce fixed costs (downsize, negotiate rent), (2) Increase selling price (premium positioning, add-ons), (3) Reduce variable costs (better supplier rates, automation). Any combination works.
Should I include GST in my selling price?+
If you’re GST-registered, the ₹500 price is typically exclusive of GST. Actual price to customer = ₹590 (₹500 + 18% GST). Your revenue is ₹500 (GST is pass-through to government). Use pre-GST selling price in break-even calculations.
How does break-even analysis help in pricing?+
If break-even at ₹500 price is 667 units and you can only sell 400 units, you’re losing money. You’d need to either raise price to ~₹700 or reduce fixed costs to ~₹1.2 lakh to break even at 400 units.
What about seasonal businesses with variable monthly fixed costs?+
Use annual break-even: Total annual fixed costs ÷ Annual contribution margin per unit. This averages out seasonal spikes. For variable fixed costs, use an average monthly fixed cost.