The break-even point is: A. the point where total revenue equals expenses. the point where total revenue equals costs (both variable and fixed). B. C. fixed cost divided by contribution margin in dollars D. All the statements are false. The margin of safety help to: A. Measure the net income margin B. Measure the sales volume. C. Measure cushion between budgeted sales and the break-even point. D. Measure cushion between break-even point and the operating leverage