Which of the following statements is FALSE in relation to break-even analysis? a) It is simple to calculate and interpret. b) It enables management to identify any variable(s) that should be considered for hedging or other risk management techniques. c) After calculating it, one should concentrate only on the variable for which the smallest percentage change will result in an NPV of zero. d) It answers the question "How bad can things become before the project decreases wealth? e) Like the sensitivity test, it allows us to change only one variable at a time