Use this calculator to estimate the number of sales, jobs or units needed to cover fixed costs. It converts the result into whole jobs because part of a job cannot normally meet a target.
What to enter
Enter fixed costs, the contribution expected from one job or unit, and optional capacity. Contribution means the amount left after the variable cost that changes with each sale.
What the result means
The calculator rounds a genuine fractional requirement up to the next whole job. A result of exactly three jobs remains three, not four. Capacity is shown separately so a gap is visible.
Worked example
Fixed costs of £300.30 and contribution of £100.10 require three jobs. With capacity for three jobs, there is no capacity shortfall.
Limitation and next step
This is a planning calculation. Check whether the contribution, capacity and fixed costs are realistic before using it to set a target.
Important
General information only. It is not a tax, accounting, legal or financial determination for a particular business.
Next step
Use the result to identify the sales volume or price assumption that needs a practical decision this week.
Sources and review
- Evidence check date: 5 November 2026.