How can i get the break even variable costs ?

Cost Volume Profit Analysis for Strata Bikes Product Name Unit Sales Price Unit Sales Estimate Total Fixed Costs Variable Costs per Unit Vary with Unit Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Total Vary with Unit Costs Vary-with-Revenue Costs Sales Commissions Other Vary-with-Revenue Costs Total Vary with Revenue Costs $ $ SSSSS Strata 4,115.00 300 107,550.00 142.79 1,971.50 137.36 58.58 2,310.23 4.5% 1.5% 6.0% Break-Even Analysis Contribution Margin Per Unit Break Even Volume in Units Break Even Sales Value Break Even Variable Costs Direct Labor Direct Material Factory Overhead Other Vary-with-Unit Costs Sales Commissions Other Vary-with-Revenue Costs Total Variable Costs Contribution Margin Profit Before Tax $ S $ SS 1,557.87 69 284,085.17 467,361.51 359,811.51