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1. The break-even point occurs where total ___________ are equal to total costs.
REVENUES VUEESNRE2. Revenues minus variable costs equals the _________________ margin.
CONTRIBUTION TRIUOBNCITNO3. Costs and expenses which do not change in __________ when there is a change in volume are considered to be fixed.
TOTAL OTTAL4. Costs and expenses that change proportionately with the change in volume are said to be ______________.
VARIABLE BAEAIRVL5. The calculation of the break-even point in _________ uses the contribution margin per unit.
UNITS TIUNS6. When calculating a product's break-even point in dollars, the denominator is the contribution margin __________.
RATIO ITAOR7. When calculating a product's break-even point in dollars or in units, the numerator is the amount of __________ costs.
FIXED XIEDF8. A cost that is partly fixed and partly variable is referred to as a ____________ cost.
MIXED MXIED10. The excess of sales over the break-even point is the margin of ___________.
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