To calculate fixed cost per unit, you divide your total fixed costs (e.g. rent, salaries, insurance) by the total number of units produced or sold. For example, if your fixed costs are $10,000 per month and you sell 1,000 units, your fixed cost per unit is $10.

To calculate variable cost per unit, you add up all of the variable costs associated with producing or selling a unit (e.g. raw materials, packaging, shipping) and divide that by the total number of units produced or sold. For example, if your variable costs are $5 per unit and you sell 1,000 units, your variable cost per unit is $5.

It’s important to note that these costs can vary depending on the nature of your eCommerce business and the products you are selling.

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