The break-even point is where a business stops losing money and starts making it — the sales volume at which total revenue equals total costs. Below it you're subsidizing each sale; above it, each sale adds profit.
Contribution margin drives it
Each unit sold contributes its price minus its variable cost toward covering fixed costs. Divide fixed costs by that contribution margin to get the number of units needed to break even. A higher price or lower variable cost lowers the break-even volume.