I need help understanding how to get the break-even sales revenue. If someone could show me how to do this step-by-step I would really appreciate it. Thank you.

Sandy Bank, Inc., makes one model of wooden canoe. And, the information for it follows: 400 600 Number of canoes produced and sold Total costs 750 Variable costs Fixed costs 54,000 81,000 $101,250 $ 60,000 60,000 $ 60,000 $114,000 $141,000 $161,250 Total costs Cost per unit Variable cost per unit Fixed cost per unit Total cost per unit 135.00 135.00 135.00 100.00 285.00 235.00 215.00 150.00 80.00