![]() Create a spreadsheet: To do a break-even calculation, you will construct or use a spreadsheet then turn the spreadsheet into a graph.Determine sales volume and unit price: The break-even point will change as the sales volume for this product and the unit price change.This price may change as you see where your break-even point is. Determine unit selling price: Determine the unit selling price for your product. ![]() Don't forget the cost to design the product and packaging, make the prototype, and maybe patent your product. These costs would include rent or mortgage, utilities, insurance, salaries of non-production employees, and all other costs. To determine fixed costs, add up the cost of running your factory for one month.
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