Find how many units you must sell before revenue covers fixed and variable costs.
Break-even units = fixed costs ÷ contribution margin per unit.
Contribution per unit equals selling price minus variable cost. Divide fixed costs by that contribution to find the exact break-even volume, then round up to a whole unit when partial units cannot be sold.
Higher fixed costs increase the required volume. A higher selling price or lower variable cost increases contribution per unit and reduces break-even volume.
If you sell discrete units, you must reach the next whole unit to fully cover costs.
There is no finite break-even point because every additional unit loses money before fixed costs are considered.