Calculating a Break-Even Point: - Average Selling Price =$100 - Unit Variable Costs =$30/ unit - Fixed Costs=\$28,000 - How many units must be sold to break-even? Calculating a Break-Even Point Calculating a Break-Even Point: - Average Selling Price =$100 - Unit Variable Costs $30/ unit - Fixed Costs =$28,000 - How many units must be sold to break-even