What is the break-even point and how is it calculated?

What is the break-even point and how is it calculated?

• A. Break-even sales = total fixed costs.
• B. Break-even sales = total revenue / total costs.
• C. Break-even sales = fixed costs / (price per unit - variable cost per unit).
• D. Break-even occurs when total revenue minus total costs is maximized.

Answer: (C)