Break-even point = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
Break-even units = Total Fixed Costs ÷ Contribution Margin per Unit
Contribution Margin per Unit = Selling Price per Unit – Variable Cost per Unit
Break-even sales revenue = Fixed Costs ÷ Contribution Margin Ratio
Contribution Margin Ratio = Contribution Margin per Unit ÷ Selling Price per Unit
Identify total fixed costs
Identify variable cost per unit
Identify selling price per unit
Subtract variable cost per unit from selling price per unit
Divide fixed costs by the result to get break-even units
Multiply break-even units by selling price per unit to get break-even sales revenue