Which One of the Following Calculates the Break-Even Point in Units

question 42

Multiple Choice

Which one of the following calculates the break-even point in units?

• A)Divide total fixed costs by the contribution margin per unit.
• B)Divide fixed cost per unit by the contribution margin per unit.
• C)Divide total contribution margin by the number of units sold.
• D)Divide total fixed costs by the contribution margin ratio.

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Definitions:

Heart Rate

The rate at which the heart beats within a specific time period, often indicated in beats per minute (bpm).

Starling Law

A principle in physiology stating that the force of the heart's contraction is directly proportional to its initial length, influencing the stroke volume.

Stroke Volume

The amount of blood pumped by the left ventricle of the heart in one contraction, a key component in determining cardiac output and vascular health.

Baroreceptor Reflex

A reflex mechanism that helps maintain blood pressure stability by adjusting heart rate and blood vessel diameter in response to changes in blood pressure.