Which of the Following Statements Is True of Break-Even Point

Multiple Choice

Which of the following statements is true of break-even point?

A) It cannot be used for control purposes in business organizations.
B) It can be reached by selling very few units if the fixed costs are high.
C) It is the point where the selling price minus variable cost exceeds the fixed costs of a unit.
D) It helps managers exercise control after the product has been created and is ready for marketing.