Which of the following statements about using the equation method to determine the break$-$even point is TRUE?

Question options:

A$)$ Operating income in the equation is set equal to the target income for the year.

B$)$ Operating income in the equation assumes that fixed costs are nil.

C$)$ Revenue in the equation includes only operating revenues plus fixed costs.

D$)$ Operating income in the equation is set equal to nil.

Question $320/1$ point