Type of cost according to behaviour., Fixed cost, Variable cost, Stepped cost, Mixed cost, Type of cost according to behaviour., Variable, Fixed, Mixed, Stepped, What does break-even mean?, Break-even is where fixed costs equals variable costs., Fixed costs = contribution margin, Break-even is where Profit > 0., none of these, Break-even is where Profit < 0., Break-even sales = 0., The formula to calculate cm per unit., SP per unit - FC, SP per unit - VC/U, Total VC divided by units, Total fixed costs divided by units, The formula to calculate break-even point in units:, FC divided by cm %, FC x cm%, FC divided by cm per unit, CM divided by units, How much is the break-even in units and $?, 8,000 units, $96,000, 80,000 units , $960,000, 90,000 units $1,080,000, none of these, What is the cmr?, 3.75%, 2.67%, 37.5%, none of these, How many units to break-even?, 7,000 units, 1,000 units, 8,000 units, none of these, Calculate the Mos in %., 14.29%, 10%, 12.5%, none of these, How much is the selling price per unit to break-even at 12,000 units?, $12.25, $5.25, $7, none of these, How many units to sell to achieve the target profit?, 42,000 units, 14,000 units, 16,000 units, none of these, What does V in CVP mean?, variable, valuable, volume, unknown, Why is break-even analysis important?, It may not always accurate in real-world scenarios., It will not improve pricing decisions., It helps companies understand the sales volume needed to cover costs and achieve profitability., It is a comprehensive financial planning tool that accounts for all potential variables and external factors., Does not consider the time value of money, market demand or competition., All of these, A variable cost:, Changes in total as activity changes., Remains constant in total regardless of activity., Is always indirect., Is always fixed per unit.

CVP analysis

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