I am working on a break even point formula. Are my calculations accurate? Am I right to price it at $12? How would I fig

[answerhappygod]

I am working on a break even point formula. Are my
calculations accurate? Am I right to price it at $12? How would I
figure out how much money I would need to have IN HAND when opening
a business, in order to reach that point? Are there any cash flow
issues I should consider? Below are the following
calculations:
Total fixed costs ($3,000)
Sales price per unit ($12.01)
Variable cost per unit ($1.57)
Anticipated unit sales (100,000)
Break even point: Fixed costs ÷ (Sales price per unit – Variable
costs per unit) = 288 units
contribution margin (sales per unit- variable costs per unit) =
$10.44
I think the break even time depends on the price and
production volumes. For instance, if the goal is to earn $100,000
in total sales of barbecue cleaner in a given period, I would need
to sell 288 units in order to cover our fixed costs. If I sell the
anticipated 100,000 units then our profit/loss would be
$1,039,000.The product should be priced by using the average
selling price formula. Average selling price = total revenue earned
by a product ÷ number of products sold. $1,200,000 ÷100,000. The
selling price would equal $12.00.