Nelson Manufacturing Has the Following Data: Variable Costs Are 60

Multiple Choice

Nelson Manufacturing has the following data: Variable costs are 60% of the unit selling price.
The contribution margin ratio is 40%.
The contribution margin per unit is $500.
The fixed costs are $300,000.
Which of the following does not express the break-even point?

A) $300,000 + .60X = X
B) $300,000 + .40X = X
C) $300,000 ÷ $500 = X
D) $300,000 ÷ .40 = X