Cost-Volume- Profit Analysis. Cost-Volume- Profit (CVP) is an excellent tool for analyzing short-term financial decisions. Assume the following current information: sales price per unit $7.50 total fixed costs $250,000 Manufacturing is able to get the Variable Cost to $4.50 per unit. If price drops $.50 per unit, how many units must be sold to break even (operating margin becomes $0)? a. 150,000 b. 100,000 c. 300,000 d. 125,000 e. none of the above