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The center of gravity method considers a greater number of location factors than the break-even analysis: B. False.
Break-even analysis is also referred to as cost-volume-profit analysis and it can be defined as a financial accounting technique that is used to determine the number of units (products) which a business firm must sell at a specific price, either on a monthly or annual basis, so as to cover all of its costs.
Unlike the center of gravity method, the break-even analysis considers a greater number of location factors to determine the number of units (products) which a business firm must sell at a specific price.
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