ABC Company cannot use cost-volume-profit analysis for predicting its future performance if which of the following occurs?

		costs cannot be properly classified into fixed and variable costs
		total fixed costs increase during the period
		per-unit variable costs increase during the period
		the business has more than one division

BC sells radios and camcorders The sales mix was 25% radios and 75% camcorders. The fixed cost for ABC during 2017 was $1,300,800. The following information is relevant:

Product	Selling Price		Variable Cost		Contribution Margin
Radio	$80/unit		$25/unit		$55/unit
Camcorder	$120/unit		$48/unit		$72/unit

The breakeven point in units for ABC as a whole is

		19,200 units
		10,243 units
		23,651 units
		18,067 units

ABC's contribution margin ratio would be considered

		the same as the variable cost ratio
		the amount of each sales dollar available to cover fixed costs and profit
		portion of equity contributed by the stockholders in exchange for capital stock
		the same as the net income percentage