D.the contribution margin per unit. 3. Break-even analysis assumes that: A. total costs are constant. B. the average fixed expense per unit is constant. C. the average variable expense per unit is constant. D. variable expenses are nonlinear. 4. The amount by which a company's sales can decline before losses are incurred is called the: A. contribution margin. C.)margin of safety contribution margin ratio. 5. Mancuso Corporation has provided its contribution format income statement for January. The company produces and sells a single product. Sales (2,900 units)...$269,700 3i00 unis Variable expenses...107,300 Contribution margin...162,400 Fixed expenses137.100 Net operating income.. $25.300 If the company sells 3,100 units, its total contribution margin should be closest o A. $27,045 B. $181,000 C. $162,400 D. S173,600