If ‘F’ is the fixed cost, ‘V’ is the variable cost per unit (or total variable costs) and ‘P’ is the selling price of each unit (or total sales value), then break-even point is equal to#

• A. (F ‚àö√≥ V)/P
• B. (F ‚àö√≥ P)/V
• C. F/[1 + (V/P)]
• D. F/[1 - (V/P)]