The financial break-even point is defined as the point where the quantity is equal to: Multiple Choice (Price per unit - variable cost per unit)/(fixed costs + the operating cash flow that produces a zero net present value). (Fixed costs + depreciation + the operating cash flow that produces a zero net present value)/(price per unit - variable cost per unit). (Price per unit - variable cost per unit)/(fixed costs + depreciation). (Fixed costs + the operating cash flow that produces a zero net present value)/(price per unit - variable cost per unit). (Fixed costs + depreciation)/(price per unit - variable cost per unit).