लागत-मात्रा-लाभ (CVP) विश्लेषण में सम-विच्छेद बिंदु (Break-even point) को उस बिंदु के रूप में परिभाषित किया जाता है जहां:

Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R). Assertion (A): Systematic risk cannot be eliminated through portfolio diversification. Reason (R): Systematic risk arises due to macroeconomic factors that affect the entire market. In the light of the above statements, choose the most appropriate answer from the options given below:

Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R). Assertion (A): A high operating leverage indicates that a small change in sales can produce a larger percentage change in EBIT. Reason (R): High operating leverage arises because of the presence of higher fixed operating costs in the cost structure. In the light of the above statements, choose the most appropriate answer from the options given below: