This spreadsheet shows, through a didactic example, how to find the Break-Even Point, which is the point at which Total Revenues are equal to Total Costs and Expenses. The spreadsheet has graphs generated, demonstrating that the Break-Even Point is the point at which the green revenue line intersects with the total costs line, which is the sum of Fixed and Variable Costs. You will determine how many products the company must sell to reach the break-even point, that is, zero profit. You will also see that the Break-Even Point can be obtained by dividing Costs plus Fixed Expenses by the Unit Contribution Margin.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.