The purpose of this research is to analyze fixed and variable costs, income, and revenues, and to review the Break-Even Point in layer farming company.  In detail, the research employed a case study method in the layer farming company of UD. Prima Unggas Farm, located in Koka Village, Tombulu District, Minahasa Regency, North Sulawesi, Indonesia in July 2023. Total fixed costs expensed by layer farming company of UD. Prima Unggas Farm during one production period was IDR 1,963,497,000; total variable costs were IDR 11,997,307,500. Furthermore, UD. Prima Unggas Farm produced eggs in one period as of 10,087,492 eggs and reached the break-even point when producing 2,349,594 eggs, and income for one production period was IDR 19,999,932,400. Hence, UD. Prima Unggas Farm achieved the break-even point in its revenue at IDR 4,907,093,385.

Keywords:  layer, revenue, egg production, Break-Even Point