What are the formulae how to find break even sales?

To find break-even sales, you can use the formula:

[ \text{Break-even Sales} = \frac{\text{Fixed Costs}}{1 - \left(\frac{\text{Variable Costs}}{\text{Sales Price}}\right)} ]

This formula calculates the sales revenue needed to cover both fixed and variable costs. Alternatively, you can also determine the break-even point in units by using:

[ \text{Break-even Units} = \frac{\text{Fixed Costs}}{\text{Sales Price} - \text{Variable Costs}} ]

Multiply the break-even units by the sales price to find the break-even sales.