Use the formula: BEP = Fixed Costs ÷ (Selling Price – Variable Costs) to find the break-even point in units. The formula is straightforward:Break-Even Point (Units) = Fixed Costs ÷ (Selling Price per Unit – Variable Costs per Unit). You can as well express it as a percentage using the formula: Contribution Margin Percentage = (Contribution Margin / Selling Price) × 100. To calculate your break-even point, use the formula: Break-Even Point (BEP) = Fixed Costs ÷ (Selling Price per Unit – Variable Costs per Unit). Here are key steps to reflect upon:Assess Total Fixed Costs: Identify all fixed expenses, such as rent and salaries.