Which of the following statements is not true? a$.$ A break$-$even point can be calculated either in units or in dollars of sales. bCost$-$volume$-$profit analysis can be used by management to predict how changes in costs and sales levels affect profit $.$ Dividing a mixed cost into its separate fixed and variable cost components can be done in cost $-$volume $-$profit analysis $.$ d$.$ Managers can use variable costing information for internal decision making and external reporting purposes $.$ e$.$ The estimated line of cost behavior is drawn on a scatter diagram to show the relation between cost and unit volume $.$