Let: BES = break-even sales, R = revenue per unit, F = fixed costs, V = variable cost per unit, CMR = contribution ratio, CM = contribution margin per unit, S x R = sales dollars, S = sales in units Then,

(S x R) - (F / CMR) is the:

Select one:

a. Sale smix composite

b. break-even point in dollars

c. margin of safety

d. break-even point in units