please do it in 10 minutes will upvote

9. The term 'break even' point is defined as when: A. fixed costs equal total revenues B. variable costs equal total profits C. marginal costs equal total profits D. total costs equal total revenues. 10. The term 'direct costs' can be defined as those costs which: A. can be attributed solely to management activities B. can be classified as irrelevant C. can be directly linked to a unit of output D. can be directly related to the historic cost of a fixed asset