Jane Corporation produces model toy cars. Each sells for $31.05. Its variable cost per unit is $11.38. What is the breakeven point for Jane Corporation assuming it has a fixed cost of $639,275? Breakeven point units Calculate the breakeven point and contribution margin. Breakeven point Fixed cost Contribution margin Variable cost per units $ 110,600 Selling price per unit $ unit 9.00 $ 5.00 1 Calculate the breakeven point and contribution margin. 00:40:10 Breakeven point Fixed cost Contribution margin Variable cost per units $ 73,200 Selling price per unit $ 3.00 unit $ 1.00