The Breakeven Point Is the Level of Activity (Units) at Which

question 49

Multiple Choice

The breakeven point is the level of activity (units) at which:

• A) Revenues equal contribution.
• B) Variable costs equal fixed costs.
• C) Total revenue equal costs.
• D) Fixed costs equal contribution.

---

Definitions:

Cost Savings

Reductions in expenses, achieved through efficiency improvements, negotiation, or eliminating wasteful practices, contributing to an organization's financial health.

Incompetent Outsourcer

A third-party provider that fails to meet the contractual performance standards or expectations in delivering services or products.

Pension Administration

The management and operation of a pension plan, including enrollment, funding, and benefit disbursement to retirees.

HR Functions

The diverse activities performed by the human resources department, including recruiting, training, employee relations, and benefits management.