Calculation method of project breakeven point: formula: calculated by physical unit: breakeven point = fixed cost/(unit product sales revenue-unit product variable cost) calculated by amount: breakeven point = fixed cost /( 1- variable cost/sales revenue) = fixed cost/contribution gross profit margin breakeven point is also called breakeven point. Let your fixed assets be A, the unit product price be P, and the unit product cost be. Deduction process of breakeven point =a/(p-v) formula: Generally speaking, enterprise income = cost+profit, if profit is zero, income = cost = fixed cost+variable cost, while income = sales volume × price, variable cost = unit variable cost × sales volume, so that profit and loss can be deduced from sales volume × price = fixed cost+unit variable cost × sales volume.