Assumption of CVP analysis

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Which of the following is NOT an assumption of CVP analysis?

A. Total costs can be divided into a fixed component and a component that is variable with respect to the level of output.

B. When graphed, total costs is all variable.

C. The unit-selling price is known and constant.

D. All revenues and costs can be added and compared without taking into account the time value of money.

Reference no: EM13218843

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