Fixed cost/ selling point-variable cost
Break even point is how many products the business have to sell in order to gain a profit.
Break even is also affected by the amount of sales as if only few sales are made the company will not make a profit. The fixed costs amount doesn't change it is the amount of money the business uses in order to pay for company costs.
Sales price is the amount the product is sold for
Affects of break even?
The BEP is affected by the amount of the products sold, and also the company costs.