Ignoring taxes, which one of these is a correct formula for calculating the accounting profit breakeven point?

A. (Fixed costs Depreciation) / (Sales price Variable costs).

B. Contribution margin / (Fixed costs + Total variable costs).

C. (Fixed costs + Depreciation) / Contribution margin)

D. (Sales price Variable costs) / (Fixed costs + Depreciation)

E. (Sales price Variable costs Fixed costs) / Depreciation