Which of the following formulae is correct when using the contribution margin method to determine the

break-even

point?

A.

Unit contribution margin times unit variable cost equals the

break-even

number of units.

B.

Selling price less unit contribution margin equals unit fixed cost for all values below or at the

break-even

number of units.

C.

Revenues less operating income equal variable costs plus fixed costs.

D.

Unit contribution margin times the

break-even

number of units equals total variable costs.

E.

Unit contribution margin times the

break-even

number of units equals fixed costs