Cost$-$volume$-$profit $($CVP$)$ analysis is a tool used to determine how changes in $($a$)$ and $($b$)$ affect a company's operating income and net income. In food and beverage management, it helps in understanding the relationship between cost, sales volume, and $($c$).$ This analysis is crucial for setting prices, choosing the product mix, and making decisions on entering new markets.

Blank $1$:

Blank $2$:

Blank $3$: