Break Even Analysis Learn How to Calculate the Break ...
If the company sells 10,000 units, the company would incur 10,000 x 2 = 20,000 in variable costs and 100,000 in fixed costs for total costs of 120,000. The break even point is at 10,000 units. At this point, revenue would be 10,000 x 12 = 120,000 and costs would be 10,000 x 2 = 20,000 in variable costs and 100,000 in fixed costs.