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How do you calculate the break-even point in terms of sales?
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Assuming the simple one-product scenario, BE in terms of UNITS is...
F / UCM
...where F is your total fixed costs, and UCM is the Unit Contribution Margin (selling price per unit, minus the variable cost per unit).
That'll give you the number of units at which BE is achieved. For BE in terms of Sales dollars, just multiply the BE units by the unit sales price.
To clarify with an illustration: Each unit sells for 14; variable costs are 9 per unit; total fixed costs are 17,000.
BE (units) = 17K / 5 = 3,400.
As I mentioned, that model holds under the three assumptions that (a) you're working with a simple one-product situation; (b) both unit selling price and unit variable costs are linear with respect to quantity; and (c) total fixed costs are constant.
(b) and (c) are more reasonable over the short-run, and over narrower output ranges.
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