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. <img src="/_files/images/mechanical-engineering/industrial-engineering-and-production-management/739-41-1.png">
• B. <img src="/_files/images/mechanical-engineering/industrial-engineering-and-production-management/739-41-2.png">
• C. <img src="/_files/images/mechanical-engineering/industrial-engineering-and-production-management/739-41-3.png">
• D. <img src="/_files/images/mechanical-engineering/industrial-engineering-and-production-management/739-41-4.png">