Breakeven Point in Sales Dollars Formula Breakeven Point in Sales Dollars = Fixed Expenses CM Ratio Practice #1: Sales are $100 per unit. Variable costs are $60 per unit. Fixed cost is $70,000. What is breakeven point in dollars? Hint: First get CM ratio. Answer-make sure you show all your work Prove your answer below: Proof: Variable Expenses Contribution Margin Pred Expenses Operating income Practice #2: Sales are $100,000. Variable costs are $75,000. Fixed Cost is $21,000, What is breakeven point in dollars? Hint: First ger CM Ratio Answer - make sure you show all your work 50