How to calculate break-even point

Break-even is the point where sales cover fixed and variable costs, so profit is zero. Below it you are funding the business. Above it you are keeping something.

Contribution per unit is selling price minus variable cost. Divide fixed costs by that contribution. The result, rounded up, is how many units you must sell.

If selling price is not higher than variable cost, you cannot break even by selling more. The price or the cost has to move first.

This is a simple model. It ignores inventory timing, credit sales and tax. Use it to get a direction, then look at cash separately with the cash flow calculator.