Which of the Following Is NOT True of the Break-Even

Multiple Choice

Which of the following is NOT true of the break-even point?

A) It represents the point where a firm's profits is equal to zero.
B) It represents the point where a firm's revenue is equal total costs
C) It represents the point where the sales revenue equals the total costs of a product.
D) It represents the number of units required to be produced to meet the annual profit goal.
E) It represents the number of units required to cover both variable and fix costs.