The break-even point is the point at which total cost and total revenue are equal, meaning there is no loss or gain for your small business. In other words, you've reached the level of production at which the costs of production equal the revenues for a product.
Break-Even Point (units) = Fixed Costs ÷ (Sales price per unit – Variable costs per unit)
Sales dollars using the formula: Break-Even point (sales dollars) = Fixed Costs ÷ Contribution Margin.
A profit target is a predetermined price point at which an investor will exit a trade for a positive gain. Profit targets are part of many trading strategies that investors and technical traders use to manage risk, and the target can be set using one of many techniques or criteria.
Unit sales to attain the Target Profit: Fixed expenses+ Target profit/Unit contribution margin