Which of the following statements is not true? a. A break-even point can be calculated either in units or in dollars of sales. b. Cost-volume-profit analysis can be used by management to predict how changes in costs and sales levels affect profit. c. Dividing a mixed cost into its separate fixed and variable cost components can be done in cost-volume-profit analysis. O 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