Calculating the unit cost of production is as simple as adding and dividing: ition and division, using this formula: Cost per Unit = (Fixed Costs + Variable Costs ... Units sold multiplied by your ...

The breakeven point is the exact level of sales where a company's revenue ... divide fixed production costs by the contribution margin (price per unit minus variable costs per unit).

It is calculated only using the income received and does not reflect expenses associated with production or sales ... price lower than $20. However, any company that charges more than $20 per unit ...