$5.$Which of the following is an incorrect statement regarding break$-$even?

a$)$ The cash break$-$even is the sales level that results in zero OCF.

b$)$The financial break$-$even is the sales level that results in an NPV less than zero.

c$)$ If there is depreciation, the accounting break$-$even will exceed the cash break$-$even.

d$)$Of the three break$-$evens, the financial break$-$even point is typically the highest.

e$)$ Accounting break$-$even is the sales level that results in zero project net income.