But how do we figure out what our break-even point is? To calculate the break-even point, we divide total variable costs by the unit contribution margin, which is determined by subtracting the fixed cost per unit from the selling price per unit. To calculate the break-even point, we divide total fixed costs by the unit contribution margin, which is determined by subtracting the variable cost per unit from the selling price per unit. 8F Mostly clear C Submit B Q Search Price P F 17 66 20