Key Assumptions in CVP Analysis

Steps:

• Identify core CVP assumptions: costs are fixed or variable, selling price and variable costs per unit are constant, production equals sales, and efficiency doesn't change.
• Match statements to assumptions without the listed statements 1-4 provided.
• Note that B (1 and 4) is stated as correct, but verification requires full details.
• Conclude based on standard principles since specifics are absent.

Not enough information to fully explain without statements 1-4.

Final answer: B