While we have studied the use of excel to help calculate breakeven points. We know there is an option. The correct formula for calculating breakeven in units of production necessary to cover costs is: BEP in units (Fixed + Variable Costs) / (Price per unit - Variable Cost per unit) = BEP in revenue = (Fixed + Variable) Costs / Price BEP in units Fixed Costs/ (Price per unit - Variable Cost per unit) = BEP in units Unit Contribution / Unit Selling Price