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Sales price per unit is currenty $12 Break-Even Units Formula To calculate the break-even point, divide total fixed costs by the unit contrbution margin, which is determined by subtracting the Based on this information, what is our_ variable cost per unit from the seling price per unit. break-even point with our current price of Fixed Costs \$12? Break-Even Units = (round up to the nearest whole number) Selling Price Per Unit - Variable Cost Per Unit Materials on the right have been updated $