Break-even point (units) =
AFixed cost ÷ contribution per unitCORRECT
BFixed cost ÷ selling price
CVariable cost ÷ contribution margin
DTotal cost ÷ profit
ACCAPerformance Management
AI
Toaster Teacher
Why the answer is A, and why the others tempt you.
BEP units = total fixed cost ÷ contribution per unit. At BEP, total contribution exactly covers fixed costs.
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