ocr: Breakeven Point (unit ofsales)8(sales revenue, Breakeven. Point (unit ofsales) Breakeven Point, (conitrindcos costs (in units) per unit, Breakeven Point (Sales Revenue) Breakeven Point. = - (sales revenue) (Contribution Fixed costs per unit - - per price Sales unit or. alternatively: Breakeven Point. - - Fixed costs (sales revenue) P/Vi Ratio