How to calculate break even point when the unit selling price is 30.00 per blanket selling expenses of 3.00 initial purchase of blankets from wholeseller at 21.00 and fixed costs of 800.00?

Break Even= Sales - Variable Costs - Fixed Costs To find out the number of units needed to break even, a simple algebraic equation is used. In the example given in the question it would be calculated as follows: 0= 30x - (3+21)x - 800

800= 30x - 24x

800= 6x

x=800/6

x=133.33 or 134 (In break even it's generally best to round up regardless) The value of 0 is used as the value for the break even point because, by definition, is the point where revenues equal expenses.