- Calculate the break-even price. What would the selling price have to be to get the target return? What other factors besides break-even should you consider before setting price? Data for Questions 3 and 4 Item Units Sold Unit Cost Target Return on Sales Advertising Consumer Promotion Personal Selling Dealer Promotion Product Development Value 100,000 $40 10% $1,500,000 $1,800,000 5 salespeople @ $80k each $1,200,000 $700,000