Given below formula to calculate break even based on the fixed costs, depreciation, price per unit and variable cost per unit. Accounting break even formula is defined as (C + D) / (P - V) Where, C = Fixed Costs, D = Depreciation, P = Price Per Unit, V = Variable Cost Per Unit. Add the fixed costs and depreciation value, then subtract the variable cost per unit from the price per unit. Finally, divide the first obtained value by the second one. The resultant value is the break even.