12. If fixed costs are $2,125,000 $850,000 and variable costs are 60% of sales, the break- even point (dollars) is a. $2,125,000 b. $340,000 c. $3,400,000 d. $1,416,666

Which of the following is true of fixed and variable costs? Volume changes will not change the relationship between fixed and variable costs. Fixed costs are fixed in total, but vary per unit; variable costs vary in total, but are fixed per unit. As sales increase, the contribution margin percentage increases. O The relationship between sales, variable costs, and the contribution margin does not change when the sales price per unit changes. The contribution margin is what remains after fixed costs have been subtracted from total sales.

1.  If only the selling price per unit of a product increases (variable cost per unit and total fixed costs do not change), Using Break Even Analysis, provide a unique mathematical example to support the break even point decreasing

1. Fill in the missing numbers in the table. Use the following questions to help fill in the missing numbers in the​ table:   a. What is the total contribution​ margin? b. What is the total variable​ expense? c. How many units were​ sold? d. What is the​ per-unit variable​ expense? e. What is the​ per-unit contribution​ margin? 2. Answer the following questions about breakeven​ analysis:   a. What is the breakeven point in​ units? b. What is the breakeven point in sales​ dollars? 3. Answer the following questions about target profit analysis and safety​ margin:   a. How many units must the company sell in order to earn a profit of $48,000​? b. What is the current margin of safety in​ units? c. What is the margin of safety in sales​ dollars? d. What is the margin of safety in​ percentage?