The formula for BEP in units- Total Fixed Costs/Fixed Cost contribution per unit Selling price-variable cost= Fixed cost contribution per unit BEP in dollars when using percentage (100%-Merchandise cost %) -Variable cost %= Fixed Cost Contribution per unit A. Merchandise 60% B. Merchandise Cost 70% Variable Cost 10% Variable Cost Fixed Cost $70,000 Fixed Cost Calculate the BEP for problem A and B 5% $80,000