Which Statement Regarding Break-Even Analysis Is True

Which statement regarding break-even analysis is true?

A) Break-even in sales dollars is reached when sales revenues equal fixed expenses.
B) Break-even in sales dollars is the point at which sales dollars equal total variable costs.
C) Once break-even in units is determined, the degree of operating leverage is established.
D) Once break-even in units is determined, the break-even dollars can be determined by simply multiplying the break-even in units by the unit selling price.