Which statement regarding break$-$even analysis is true?

Break$-$even sales dollars is the point at which sales dollars equal total variable costs.

Once break$-$even units is determined, the break$-$even dollars can be determined by simply multiplying the break$-$even in

units by the unit selling price.

Once break$-$even units is determined, the degree of operating leverage is established.

Break$-$even sales dollars is reached when sales revenues equal fixed expenses.