In the Equation Method,revenues in Each Column Are Calculated As

In the equation method,revenues in each column are calculated as:

A) revenues = Selling price (SP) - Quantity of units sold (Q) .
B) revenues = Selling price (SP) / Quantity of units sold (Q) .
C) revenues = Selling price (SP) × Variable cost per unit (VCU) .
D) revenues = Selling price (SP) × Quantity of units sold (Q) .
E) revenues = Selling price (SP) - Variable cost per unit (VCU) .