Which One of the Following Statements About Break-Even Point Is

Which one of the following statements about break-even point is incorrect?

A) Break-even point = the point at which revenue from sales = the variable costs of the business.
B) Break-even point = total fixed costs ÷ contribution per unit of sales.
C) Break-even point = the point at which a £nil profit and £nil loss result.
D) Break-even point = the number of units of production and sales that will cover all the business' costs.