Use this menu engineering occupancy break-even calculator to turn your menu engineering period records into a decision-ready operating metric. Enter one consistent period and the calculator will show the main result plus supporting measures that help explain whether changes came from costs, capacity, utilization, or sales. The tool runs entirely in your browser and keeps the assumptions visible.
The result is the share of available operating units that must generate revenue to cover fixed and variable costs.
If break-even occupancy exceeds 100%, the stated capacity and unit economics cannot cover the entered fixed costs.
With $12,000 fixed costs, 240 available units, $125 revenue per occupied unit, and a 35% variable cost rate, break-even occupancy is 61.54%, or 147.69 occupied units.
Use any period for which every input covers the same dates and operating hours.
No. Use net sales after discounts and refunds and exclude sales tax so the ratio reflects operating revenue.
Zero is accepted where it represents a real cost, count, or revenue value. Denominators such as hours, capacity, and sales must be greater than zero.
Differences usually come from timing, inventory valuation, refunds, taxes, or cost categories being included differently.
Yes, if both locations use the same period, unit definition, and accounting treatment. Otherwise the comparison can be misleading.
| Input or output | How to use it |
|---|---|
| Needed Units | Occupied units needed |
| Break Even Revenue | Break-even revenue |
| Unit Contribution | Contribution per occupied unit |