The formula
Break-even units = fixed costs ÷ (selling price − cost per unit)
Worked example
Fixed costs of 60,000 a month, a price of 500 and a cost per unit of 300 leave 200 profit on each unit. You need 60,000 ÷ 200 = 300 units a month, or 150,000 in sales, to break even. To make 20,000 profit, you need 400 units.