The break-even point in sales dollars can be calculated by dividing

A) fixed expenses by the unit contribution margin.
B) variable expenses by the unit contribution margin.
C) fixed expenses by the contribution margin ratio.
D) variable expenses by the contribution margin ratio.

Break-Even Point

The level of production or sales at which total revenues equal total costs, resulting in no net loss or gain.

Contribution Margin Ratio

A ratio that shows the contribution margin as a percentage of total sales, indicating how much of the revenue is available to cover fixed costs and generate profit.

Fixed Expenses

Expenses that do not fluctuate with changes in production volume or sales, such as rent and salaries.