Operating breakeven analysis deals with:

	a.	the revenues and expenses associated with a firm's normal production and selling operations.
	b.	the assets and liabilities recorded in the pro forma balance sheet.
	c.	the interest payments to bondholders and the dividend payments to preferred stockholders.
	d.	the noncash items included in operating activities.
	e.	the net cash flows from operating activities recorded in the statement of cash flows.