A cost that can be separated into fixed and variable components is called a: Mixed cost. Step-variable cost. Copositive cost. Curvilinear cost. Differential cost. A product sells for $200 per unit, and its variable costs per unit are $130. The fixed costs are $420,000. I the firm wants to earn $35,000 pretax income, hoe many units must be sold? 6, 500. 6,000. 500. 5,000.5, 500. In cost-volume-profit analysis, the unit contribution margin is: Sales price per unit less cost of goods sold per unit. Sales price per unit less unit fixed cost per unit. Sales price per unit less total variable cost per unit. Sales price per unit less unit total cost per unit. The same as the contribution margin ratio. Total contribution margin in dollars divided by pretax income to the: Degree of operating leverage. Contribution margin ratio. Margin of safety. Sales mix. Break-even point in units