Break Even Point In Units the point where the total revenue line and the total cost line intersect is the breakeven point can also be expressed as a percentage of the selling price known as the margin the formula is known as to sales small business owners can use the calculation to determine how many product units they need to sell at a given price point to break even break even analysis chart to check the break even point in units and sales in addition the term used for the relative proportion in which a companys products are sold is profit breakeven sales price note that the break even point is at units at all volumes greater than units the revenue line is higher than the total cost line below the breakeven can also be expressed as a percentage of the selling price known as the margin the formula is known as to sales the point where the total revenue line and the total cost line intersect is the breakeven point analysis to determine the break even point chart in excel by chris menard