Break even pricing includes different approaches such as cost-plus pricing or, and target profit pricing.

To calculate a break-even point based on units: divide fixed costs by the revenue per unit minus the variable cost per unit. 

Break even pricing offers to sell products more than break-even volume with a price level which will lead to a target profit.

To find out your COGS (cost of goods sold).

To calculate the gross profit by subtracting costs from revenue