Determine the sales volume needed to cover all costs and achieve zero profit for a specific product or service.
Task: Calculate the break-even point in units and sales revenue for a given product. Input: - Fixed costs: [fixed_costs_amount] - Per-unit variable costs: [variable_costs_per_unit] - Selling price per unit: [selling_price_per_unit] Output Format: Provide the break-even point in units and the break-even sales revenue, along with the formulas used.