Answer:
The correct answer is letter "D": Break-even point.
Explanation:
The break-even point represents the level at which a company's sales do not generate any profit neither incurs in any loss. It serves as a measure that allows companies to know how far they could be from losing money or what is the gap between being underperforming and reaching its goal.
The fastest a company reaches its break-even point in sales, the more likely their profits will be larger than expected.