for CVP analysis calculations, which of the following statement is incorrect?

A.CVP analysis relies on our knowledge of cost function to express relationships among costs, sales volume, and profit.

B.The break-even point is the point at which operating income is equal to $0.

C.If sales volume is expected to be higher than the indifference point, management should choose the cost structure with higher fixed costs.

D.A companys sales mix is ultimately determined by the market.

E.In target profit calculations, sales revenue exceeds total costs.