Based on the figure below, which of the following statement about cost volume profit analysis is correct?

	If a company produces more units of products than break-even units, the company will incur losses.
		If a company produces fewer units of products than break-even units, the company will gain profit.
		The y-intercept of the total cost line (the point at which the total cost line crosses the y axis) represents total fixed cost of the company.
		At break-even point, total revenue is greater than total cost.

Cost-Volume-Profit in Graph $60,000 $70,000 Total Revenue Line $60,000 $50,000 $40,000 $18,000 Target Profit Total Cost Line $50,000 Break-Even Point $20,000 $10,000 Loss 4,000 8,000 24,000 25,000 12,000 16,000 20,000 Number of Coffee Drinks Served