1. Managers can quickly forecast the expected increase or decline in operating income from changing sales price or volume by multiplying the new _________________________ by the expected _________________________________________.

2.An increase in variable cost, with no change in sales price, will result in a_____________ CM/unit, which will cause the volume needed to break even (or achieve a target profit) to be __________________ than it was before the change in cost. So __________ units need to be sold to reach the same financial goals. The opposite is also true

3.A decrease in fixed costs, with no other changes, will result in ___________________ to the CM/unit. However, the volume needed to breakeven (or achieve a target profit) will _________________ anyway. So, ________________ units need to be sold to reach the same financial goals. The opposite is also true.