Break-even point, in units and in revenue

How much you have to sell before the business covers its fixed costs — computed on contribution margin, and on cash as well as on paper.

Break-even

534 units a month

$25,626 of revenue a month. You are starting at 400.

Contribution per unit: $29.00; Price less variable cost — what each sale puts towards the fixed costs.
Contribution margin: 60.4%
Average monthly fixed costs: $15,483; Including loaded owner compensation, which is why this is higher than the figure you typed.
First profitable month: Month 9
Cash-flow positive from: Month 9; Later than the profit date whenever you carry stock or receivables. Both dates matter; only one of them pays a supplier.

How this is computed

Anyone pricing for the first time, and anyone whose plan has been asked when it stops losing money.

Contribution per unit is price less variable cost. Break-even units are fixed costs over that; break-even revenue is fixed costs over the contribution margin ratio.
The model is run for sixty months, so the month operating profit first turns positive is a result rather than an assertion.
Fixed costs here include owner compensation. A break-even that pays the owner nothing is not a break-even.

A calculator that lists only what it does is a toy. These are the limits worth knowing before you quote the answer to anyone.

Break-even on paper and break-even on cash are different dates when you carry receivables or stock. The product models both.
A single blended price hides a mix. If two products have different margins, the answer is a range.

The full plan links every one of these together and blocks export until the prose and the model reconcile. Free to generate and read.