How Does the Cost-Volume-Profit Model Accommodate Non-Linear Costs and Revenues

Multiple Choice

How does the cost-volume-profit model accommodate non-linear costs and revenues?

A) Non-linear costs and revenues are ignored by the model.
B) Inventory levels are segregated into distinct ranges within which a linear relationship is expected to approximate the actual cost or revenue behavior.
C) It is not a problem since non-linear costs and revenues do not exist in practice.
D) None of these is correct.