What Is the Best Definition of Breakeven Point (BEP)

Multiple Choice

What is the best definition of breakeven point (BEP) ?

A) the total costs of doing business exactly balance the revenues
B) the sales volume at which variable costs exactly equal fixed costs
C) the sales volume at which total costs exactly equal that volume
D) the sales volume at which fixed costs exactly equal revenues
E) the sales volume at which revenues exactly equal zero