An important tool in predicting how changes in costs and sales levels affect profit is: 22 Multiple Choice 2 points 02:09:18 Variance analysis. Cost-volume-profit analysis. Target income analysis. O Least-squares regression analysis. Process costing. The sales level at which total sales equal total costs, resulting in zero income, is called: 23 Multiple Choice 2. points 02:08:29 Break-even point. Relevant range. Margin of safety Contribution margin. Step-wise variable level