Which of the Following Statements Regarding Break-Even Analysis Is Correct

Which of the following statements regarding break-even analysis is correct?

A) Break-even analysis is required for all businesses and is used to forecast profitability.
B) Break-even analysis is simply a starting point in identifying the feasibility of any one business idea.
C) Break-even analysis is used to determine the point at which contribution margin equals variable costs.
D) Break-even analysis is used to determine the point at which contribution margin equals targeted income.