Changes in the level of activity will cause unit variable costs and unit fixed costs to change in opposite directions. $()2.$ high$-$low method is used to classify mixed costs into variable and fixed components. $()3.$ For planning purposes, mixed costs are generally grouped with fixed costs. $()4.$ Fixed cost per unit remains constant at various levels of activity. $()5.$ If the volume of activity Increases, all costs will increase. $()6.$ A CVP Income statement reports the contribution margin instead of gross profit. $()7.$ Accounting break$-$even is the point at which total revenue equals total variable costs$\mathrm{.}8.$ In CVP analysis, mixed costs must be classified into fixed and variable components$\mathrm{.}9.$ Higher fixed cost will cause decrease average unit cost as volume increase. $()10.$ A profit and loss statement uses cost structure information along with the revenue forecast and projected volume to forecast profitability. $()$