What most naturally follows?

How to calculate the break even point and plot it on a graph
Determine your company's fixed costs.
Fixed costs are any costs that don't depend on the volume of production. Rent 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. Determine your company's variable costs.