[header] How to do break even analysis [title] Determine your company's fixed costs. [step] Fixed costs are any costs that don't depend on the volume of production. Rent, insurance, property taxes, loan payments and utilities would be examples of fixed costs, because you will pay the same amount for them no matter how many units you produce or sell. 
Categorize all your firm's fixed costs for a given period and add them together. [title] Calculate your company's variable costs.