Depreciation, Fixed Costs are included within the numerator of the accounting profit break-even point equation
What is break even point?
The break-even point is the point at which total cost and total revenue are equal, meaning there's no loss or gain for your small business. In other words, you've reached the extent of production at which the costs of production equals the revenues for a product.
To calculate your break-even (units to sell) before net profit: Break-even (units) = overhead expenses ÷ (unit selling price − unit cost to produce)
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