How to Calculate the Break-Even Point?

Can you explain the steps involved in calculating the break-even point for a business?

The break even point is the level of sales at which total revenues equal total costs, resulting in no profit or loss. It’s a crucial financial threshold where the business has generated enough income to cover all its fixed and variable operational expenses.

If you want more details you can go to the document here.
https://akaunting.com/hc/terms/break-even-point/