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A general concept of a break even point would be for the costs of production to be equal revenue.
There are fixed costs, such as office rent, insurance, equipment outlay and initial personnel hiring and training.
There are also variable costs, which would depend on the number of units being produced, such as raw materials, electricity for production plant, packaging etc.
If you want to calculate a break-even point in units, you can divide the total fixed costs by the difference between current unit price and variable cost of production per unit.
If you add the fixed costs for 1 period to all variable costs in the same period and divide the results by the total number of units produced, it will give you the break-even price per unit. If the market buys the units at a higher price, you'll be turning a profit. If not - it's best to look at cutting costs or re-evaluating the viability of the project all together.
Hope this helps,
With kind regards
Anna
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