Plug in the numbers ($10,000 in fixed costs / $120 in contribution margin) using the break-even formula above. The break-even point for sales is 83.33 or 84 units that must be sold before the ...

To calculate the break-even point, you need to understand the formula: Break-Even Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit). This formula helps you ...