Identify the formula used for calculating the break$-$even sales point of a venture.

$\frac{\text{T}\text{o}\text{t}\text{a}\text{l}\text{p}\text{r}\text{o}\text{f}\text{i}\text{t}\text{s}}{\text{S}\text{e}\text{l}\text{l}\text{i}\text{n}\text{g}\text{p}\text{r}\text{i}\text{c}\text{e}-\text{V}\text{a}\text{r}\text{i}\text{a}\text{b}\text{l}\text{e}costs\text{p}\text{e}\text{r}\text{u}\text{n}\text{i}\text{t}}$

$\frac{\text{T}\text{o}\text{t}\text{a}\text{l}\text{p}\text{r}\text{o}\text{f}\text{i}\text{t}\text{s}}{\text{S}\text{e}\text{l}\text{l}\text{i}\text{n}\text{g}\text{p}\text{r}\text{i}\text{c}\text{e}-\text{C}\text{o}\text{s}\text{t}\text{p}\text{r}\text{i}\text{c}\text{e}}$

Total fixed costs

$\frac{?}{\text{b}\text{a}\text{r}}($ Cost price$-$Variable costs per unit $)$

$\frac{\text{T}\text{o}\text{t}\text{a}\text{l}\text{f}\text{i}\text{x}\text{e}\text{d}costs}{\text{S}\text{e}\text{l}\text{l}\text{i}\text{n}\text{g}\text{p}\text{r}\text{i}\text{c}\text{e}-\text{V}\text{a}\text{r}\text{i}\text{a}\text{b}\text{l}\text{e}costs\text{p}\text{e}\text{r}\text{u}\text{n}\text{i}\text{t}}$