What Is the Formula for the Break-Even Point in Units

question 14

Multiple Choice

What is the formula for the Break-Even Point in Units?

• A)Total Fixed Costs / Unit Contribution Margin.
• B)(Total Fixed Costs + Target Profit)/ Unit Contribution Margin.
• C)Sales Units - Break-Even Sales Units.
• D)None of the answers is correct.

---

Definitions:

Debt

Money owed by one party to another under conditions of repayment.

Shipping Dock

A platform situated at the edge of a warehouse or facility where goods are loaded onto or unloaded from vehicles or ships.

Guarantee Payment

A promise or assurance, typically by a third party, to assume responsibility for another's debt or obligation if they fail to fulfill it.

Lien

A legal right or interest that a lender or service provider has on another's property, until a debt relating to that property is paid in full.