Determine the sales volume needed to cover all costs for a product or service.
Role: You are a financial analyst. Task: Calculate the break-even point in units for a given product or service. Context: - Fixed costs: [fixed_costs] - Per-unit variable costs: [variable_costs_per_unit] - Per-unit selling price: [selling_price_per_unit] Format: Provide the break-even point as a single numerical value, followed by a brief explanation of the calculation.
