Which of the Following Is the Main Problem with Breakeven

Multiple Choice

Which of the following is the main problem with breakeven analysis?

A) It fails to consider customer value and the relationship between price and demand.
B) It fails to consider the impact of sales volume on price.
C) The method of estimating breakeven point is highly arbitrary.
D) Variable costs cannot be estimated accurately.
E) Neither fixed nor variable costs can be accurately estimated.