14 The break-even point is that level of activity where: out of Select one: a. variable cost equals fixed cost. b. sales revenue equals fixed cost. C. contribution margin equals fixed cost. d. total contribution margin equals the sum of variable cost plus fixed cost. e. sales revenue equals total variable cost. on 15 1 red XYZ company has a selling price of $30, and variable costs of $24 per unit. When 13,000 units are sold, profits equaled $60,000. How many units must be sold to break-even? d out of Select one: a. 6,000 g son b. 3,000 c. None of the given answers d. 8,000 e. 2,000