Cost-volume-profit analysis includes all of the following assumptions except

A) the behavior of costs is curvilinear throughout the relevant range.
B) costs can be classified accurately as either variable or fixed.
C) changes in activity are the only factors that affect costs.
D) all units produced are sold.

Cost-Volume-Profit Analysis

Cost-Volume-Profit Analysis is a management accounting tool that helps determine how changes in cost and volume affect a company's profit.

Curvilinear

Pertains to something shaped or moving in curved lines.

Relevant Range

The range of activity within which the assumptions about fixed and variable cost behaviors hold true.