How is the break-even point expressed in sales dollars?

The break-even point in sales dollars is indeed represented as the break-even point in units multiplied by the selling price per unit. This formula reflects the total sales revenue required to cover all fixed and variable costs without generating a profit or loss.

To clarify, the break-even point in units is the quantity of goods sold at which total revenue equals total costs (both fixed and variable). By multiplying this quantity by the selling price per unit, you convert the break-even point from units to a monetary value, thereby determining the total sales needed to reach this critical threshold. This is a vital calculation for businesses, as it helps in setting sales targets and pricing strategies, providing insights into the minimum sales needed to avoid a loss.

The other options do not accurately represent how the break-even point in sales dollars is calculated, focusing instead on different aspects of cost analysis or revenue calculations that do not yield the break-even sales figure directly.