Breakeven Point in Units - Formula Breakeven Point in Units = Fixed Expenses CM per unit Using original skateboard data (page 8): Fixed Expenses CM per unit 72 000 12.00 6,000 units Practice: 1. Selling price is $15, VC per unit is $9, Fixed Costs are $30,000. Use the formula to calculate the breakeven point in units. Answer - make sure you show all your work 2. Selling price is $5.00, VC per unit is $3.50, Fixed Costs are $60,000 Answer - make sure you show all your work: 3. What if we take the example from #2 and raise the selling price by 10%? Answer - make sure you show all your work