1.

If Break-even point = Total fixed cost  \[\left( 1-\frac{Variable\text{ }cost\text{ }per\text{ }unit}{X} \right),\]Then X is the: 

A. Overheads  
B. price per unit   
C. 660 N-m 
D. materials cost  
Answer» C. 660 N-m 


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