The correct alternative is d) I and II are correct. The formula to calculate the break-even point can be expressed in different ways, but the most common ones are: I- PE = (Fixed Costs + Variable Costs) / Unit Contribution Margin II- PE = (Fixed Costs + Desired Minimum Profit) / Unit Contribution Margin In the first formula, the break-even point is calculated by dividing the sum of fixed costs and variable costs by the unit contribution margin. In the second formula, the break-even point is calculated by dividing the sum of fixed costs and the desired minimum profit by the unit contribution margin. Therefore, alternatives I and II are both correct.
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