Shelby Calamusa To calculate the break-even point, we divide total fixed costs by the unit contribution margin, which is determined by subtracting the variable cost per unit from the selling price per unit. Katie Oh, I see. What are some of our fixed and variable costs? (Place each item in the correct cost bucket) Sort items on the right Fixed Costs Marketing Drag or select items to place them in their proper containers and select submit. Our Salaries Direct Materials Variable Costs Production Supplies Business Taxes