Your numbers
$
Rent, salaries, insurance, loan payments, software: costs that don't change with sales. Use one month or one year.
$
$
Materials, packaging, shipping, card fees, sales commission: what each extra sale costs you.
$
Break-even point
Contribution margin per unit
Price minus variable cost
$27.00
Contribution margin ratio
Share of each sale left to cover fixed costs
60%
Units to break even
222.22, rounded up to a whole unit
223
Sales to break even
$10,035.00
Before income tax. Assumes the price and the variable cost per unit stay the same at every volume. Works in any currency.