That critical break even point is a must to know. There are several factors involved in getting an accurate number. First, figure out and list your costs and expenses. Determine which ones are fixed expenses, like rent or mortgage payment, and which ones may vary from month to month. Then list your income from all sources. Your break even point is the place where your income equals your expenses. Any additional income above that point is profit. Here at the SBDC we can help you figure it out if you would like assistance.