Table 5 is where you will list all your production cost (DM, DL, MOH), separated into their fixed and variable components. Note this table wants variable cost per unit and annual fixed cost. Cost-Volume-Profit (CVP) Relationships Selling Price: You sell a case of cookies for $22. Breakeven point: Calculate the annual breakeven point using manufacturing cost. Be sure to include the fixed component of mixed cost in your fixed costs and the variable component in the variable cost.