Which One of the Following Statements Is NOT True

Which one of the following statements is NOT true?

A) Two tools are particularly useful in understanding the cash requirements of a business and in estimating how much financing a new business will require-cash flow break-even analysis and the cash budget.
B) The cash flow break-even point calculation focuses on the importance of maximizing a product's per unit contribution.
C) The cash flow break-even point does not tell one how much money will be needed to launch a new product or business.
D) The cash flow break-even point estimates how long it will take for a product to reach the break-even point.