The basics of pricing should lead you to set up a price which in line with your costs would allow you to make a profit.
Unit fixed costs decrease with your sales, while unit variable costs are constant with sales; so then, as sales increase turnover allows for covering the variable costs (whenever selling price exceeds the unit variable cost) and part of the fixed costs. The break-even point is the level of sales when turnover will just cover both costs, leading the company to abandon loses.
The break-even point is the level of sales which is a minimum for the company to start making a profit. To obtain this in terms of units and currency, input the figures for your fixed costs, the variable cost and the unit price.