Q.

If ‘F’ is the fixed cost, ‘V’ is the variable cost per unit (or total variable costs) and ‘P’ is the selling price of each unit (or total sales value), then break-even point is equal to

• A(F × V)/P
• B(F × P)/V
• CF/[1 + (V/P)]
• DF/[1 - (V/P)]