14. A $2.00 increase in a product's variable expense per unit accompanied by a $2.00

increase in its selling price per unit will:

A) decrease the degree of operating leverage.

B) decrease the contribution margin.

C) have no effect on the break-even volume.

D) have no effect on the contribution margin ratio.

15 Which of the following would not affect the break-even point?

A) number of units sold

B) variable expense per unit

C) total fixed expenses

D) selling price per unit

16 If a company increases its selling price by $2 per unit due to an increase in its variable

labor cost of $2 per unit, the break-even point in units will:

A) decrease.

B) increase.

C) not change.

D) change but direction cannot be determined.