If actual cost for a period is $47,250 and standard cost for that same period is $44,750, the dollar difference between the two figures can be viewed as: potential savings both (a) and (b) are correct waste

Please explain this statement thoroughly.  "To estimate what the profit will be at various levels of activity, multiply the number of units to be sold above or below the break-even point by the unit contribution margin."

How much would be the net effect on the total segment profit if product B is dropped and discontinued?   Assume that by dropping product B, product A would increase A's sales by 80%. How much would be the net effect on the total segment profit?   Assume that by dropping product B, product A would decrease A's sales by 20%. Moreover, 30,000 of common costs allocated are avoidable. How much would be the net effect on the total segment profit?

The contribution margin equals sales minus all O period O variable O fixed O product expenses.

Using the formula in the text, if the lowest acceptable transfer price from the viewpoint of the selling division is $95 and the opportunity cost per unit on outside sales is $38, then the variable cost per unit must be: