The ________ Analysis Allows Managers to Gauge the Amount of a Product

The ________ analysis allows managers to gauge the amount of a product that must be sold to cover a firm's fixed and variable costs.This analysis is difficult because ________.

A) return on equity; it is difficult to determine the total cost of inventory
B) break-even point; it is difficult to project variable costs accurately
C) efficiency; it is difficult to project variable costs accurately
D) activity; it is difficult to determine the total cost of inventory