Why is cost$-$volume$-$profit $($CVP$)$ analysis also known as break$-$even analysis?

It is the way in which a business can determine the amount of sales it needs to cover its fixed costs, which is the break$-$even point.

It is the way in which a business determines whether a cost is a fixed cost or a variable cost, which is the break$-$even point.

It provides a formula for a company to cover its fixed costs irrespective of its variable costs, in other words, to break even.

It provides an understanding of the amount of revenue, regardless of costs, a business must achieve to break even.