A

**break-even point**is the sales point at which a company begins to earn a profit. It is found using the following formula:**Break-even point**= Fixed costs / (Sales price per unit – Variable cost per unit)

To find how many units a company needs to sell in order to break even and start earning a profit, simply fill in the values below and then click the “Calculate” button.

Break-even point (units): **$750.00**

Break-even point (sales): **$22,500.00**