determining a unit holder cost base
Breakeven Analysis. When you calculate the unit costs of production, you are calculating the breakeven point, or minimum price, you must sell each unit at to make a profit. For example, say you produce 2,000 units costing $3 per unit that you resell at $5 per unit. Your profit is $5 minus $3, or $2 a unit.alculate Unit Costs. You can calculate the unit costs of production by dividing the total amount of your fixed and variable costs by the total number of units you produced. For example, say your total fixed costs are $30,000, your variable costs are $50,000 and you produced 40,000 units.