Enter the total variable expense ($) and the total number of units into the Calculator. The calculator will evaluate the Variable Expense Per Unit. 

Variable Expense Per Unit Formula

VEU = VE / U


  • VEU is the Variable Expense Per Unit ($/unit)
  • VE is the total variable expense ($)
  • U is the total number of units

To calculate Variable Expense Per Unit, divide the total variable expenses by the number of units.

How to Calculate Variable Expenses Per Unit?

The following steps outline how to calculate the Variable Expense Per Unit.

  1. First, determine the total variable expense ($). 
  2. Next, determine the total number of units. 
  3. Next, gather the formula from above = VEU = VE / U.
  4. Finally, calculate the Variable Expense Per Unit.
  5. After inserting the variables and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

total variable expense ($) = 500

total number of units = 100