If F is the fixed cost, v is the variable cost per unit (or Total variable costs) and s is the selling price of each unit (or total sales value), then break-even point is equal to

1
\(\frac{{F \times v}}{s}\)
2
\(\frac{{F \times s}}{v}\)
3
\(\frac{{Fs}}{{1 + \frac{v}{s}}}\)
4
\(\frac{{F}}{{1 - \frac{v}{s}}}\)

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