Break-Even Analysis There are several formulas that will be helpful for this assignment: - break-even units = fixed expenses / (price - variable cost) - break-even price = variable cost + fixed expenses / projected units - price (target return on sales) = break-even price /(1 - target return on sales %) Use the following data for answering the questions: Besides break-even, what other factors, if any, should you consider before setting price? The impact of pricing on demand for your product (price elasticity) Consumers' expectations for price and value Potential competitive response Potential impact of sales volume at different price levels on variable costs