1. If total fixed costs increase while variable costs and sales price are unchanged, what happens to the break-even point?

The break-even point decreases, and therefore fewer units must be sold to break-even.

The break-even point decreases and therefore more units must be sold to break-even.

The break-even point remains the same.

The break-even point increases, and therefore more units must be sold to break-even.

2 & 3

The line designated by the letter (A) represents which of the following? (use graph below)

Total cost

Total fixed cost

None of these is correct.

Total revenue

Consider the following cost-volume profit graph: $150,000 120.000 90,000 60,000 30,000 What is the approximate amount of fixed costs in this organization? O $30,000 O $60,000 O so O $25,000