The Break-Even point is the number of units sold that allow the company to neither a profit nor a loss number of units sold that allow the company to pay labor their wages dollar revenues that allows the firm to pay the required rate of return to its investors dollar profits that allows the firm to pay the required rate of return to its investors. Which of the following is not part of the Process of Cost Allocation Select an allocation base to relate the cost pools to the cost objectives Form cost pools Identify the cost objectives Allocate revenues to different products of the firm Question 20 Opportunity costs are: Never incremental costs Always incremental costs Sometimes sunk costs Greater than sunk costs.