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 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 I $0 2. Selling price is $5.00, VC per unit is $3.50, Fixed Costs are $60,000. Use the formula to calculate the breakeven point in units: Answer-make sure you show all your work