Which of the following is an equation to determine the break-even point (BEP) in units?

A) BEP = fixed cost / selling price per unit - variable cost per unit)
B) BEP = fixed cost / (selling price per unit - variable cost per unit)
C) BEP = variable cost / (selling price per unit - fixed cost)
D) BEP = variable cost / (fixed cost - selling price per unit)
E) BEP = fixed cost / (selling price per unit + variable cost per unit)

B