Breakeven Point in Units There is a faster way to do all of this. We can use the Break-Even in Units Formula. Breakeven in Units = Total Fixed Cost Unit Contribution Margin Remember: Unit Contribution Margin = Unit Selling Price - Unit Variable Costs (Expenses) Let's try some problems: 1. Selling price is $15, VC per unit is $9, Fixed Costs are $30,000. Use the breakeven- in-units formula to calculate the breakeven point in units: Answer-make sure you show all your work: I Prove your answer below: Proof: # of units per unit Total Sales 15.00 ($9.00) $6.00 Variable Expenses Contribution Margin Fixed Expenses Operating Income $0