Units break-even refers to the unit sales volume at which the fixed and variable costs are exactly equal to sales. The formula is UBE=Fixed_costs/(Unit_Price-Unit_Variable_Cost)

For more on this, check out What Is Break-Even Analysis?

Bplans GlossaryBplans Glossary

At Bplans, it's our goal to make it easy for you to start and run your business. The Bplans glossary of common business terms will help you learn about key small business and entrepreneurship topics.