The break-even point is calculated by

A) sales volume  unit selling price / sales volume  unit variable cost.
B) variable costs / total revenue.
C) fixed costs / unit contribution margin.
D) variable costs / unit contribution margin.

Fixed Costs

Expenses that do not change with the level of production or sales over a short period, such as rent or salaries.

Unit Contribution Margin

The amount by which the selling price of a unit exceeds its variable cost, often used to assess the profitability of individual products.