A number of statements are provided below which relate to cost- volume-profit analysis. Select all of the statements that are false. Select one or more: a. If a proposed new business can start 'small and minimise fixed costs, it may be able to reach the break-even point sooner. b. Cost-volume-profit analysis can be used to forecast multiple scenarios, including best, worst and most likely outcomes. c. Relevant range does not need to be considered when a business is starting out. d. Higher risk is associated with businesses that have lower operating leverage. e. Rounding to whole numbers is only necessary so that projected financial statements do not contain decimals