Breakeven Analysis 1 =+ = = = = =[(() ())] Where bc is the fixed cost is the variable cost per unit for product is the selling price per unit for product is the percent each product is of total dollar sales Stephens, Inc., wants to determine the minimum dollar volume and unit volume needed at its new facility to breakeven. The firm first determines that it has fixed costs of $10,000 this period. Direct labour is $1.50 per unit, and material is $0.75 per unit. The selling price is $4.00 per unit.