BEP Under absorption Costing Method

By Definiton, BEP is that level of sales at which operating profits are nil i.e. contribution is equal to Fixed Costs

BEP(in units) =  Fixed Cost / Contribution Per Unit

BEP(in Rs.) = (Fixed Cost / Contribution Per Unit) * Selling Price Per Unit 

or  Fixed Cost / PV ratio

For BEP under absorption costing we have to consider the full cost i.e. VC + FC and this should cover thru sales

in nutshell, at BEP under absorption, Sales = fc + vc

no of unit = sales/sp