$**$Accounting: Cost$-$Volume$-$Profit Analysis$**$

$**$Question:$**$

In cost$-$volume$-$profit $($CVP$)$ analysis, which term refers to the level of sales at which total revenues equal total costs, resulting in zero profit?

A$)$ Break$-$even point

B$)$ Contribution margin

C$)$ Variable cost

D$)$ Margin of safety