QUESTION 31 In evaluating Capscity alternatives, and using Cost-Valume analysis, the volume at which tatal cost and total revenue are equal is referred to as, 0 a. The Break-Even point Ob. The Indifference point O The Reflection paint O d. The Decision paint Oe. The Internal Rate ar Return QUESTION 32 During the faurth phase of the Product Life Cycle, what capacity planning strategy might be used? O a. Increase capacity to meet grawing demand b b. Level capacity because demand has reached maturity 0 C Eliminate excess capacity by selling it or by introducing new products or services d.Make full use of capacity, absarb total costs and increase profitability O e. Be cautious in making large andlor inflexible capacity investments