Cullumber Company has a unit selling price of $540, variable costs per unit of $358, and fixed costs of $163,254. Calculate the break-even point in units using the mathematical equation and the contribution margin per unit. Break-even point in units using the mathematical equation units Break-even point in units using the contribution margin per unit units A firm sells its product for $40 per unit. Its direct material costs are $4 per unit and direct labour costs are $5. Fixed manufacturing overhead costs are $67,485 and variable overhead costs are $9 per unit. Calculate the required sales in dollars to break even. Required sales in dollars $