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Which of the following statements about determining the break-even point is FALSE? A. Revenues equal fixed costs plus variable costs. B. Contribution margin fixed costs

Which of the following statements about determining the break-even point is FALSE?

A.

Revenues equal fixed costs plus variable costs.

B.

Contribution margin fixed costs is equal to zero.

C.

Operating profit is equal to zero.

D.

Break-even revenues equal fixed costs divided by the variable cost per unit.

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