The mathematical model for deriving the break-even volume is represented by Q = F / (C - V), where Q is the break-even volume, F is the fixed costs, C is the total costs, and V is the variable costs per unit.
The mathematical model for deriving the break-even volume is represented by option B: Q = F / (C - V).
To understand this model, we need to know the definitions of the variables:
- Q: Break-even volume
- F: Fixed costs
- C: Total costs
- V: Variable costs per unit
The break-even volume can be calculated by dividing the fixed costs (F) by the difference between the total costs (C) and the variable costs per unit (V).