Fixed cost per unit _______ as activity decreases and _______ as activity increases. A/An _______ may not be valid outside the relevant range of activity. The fact that the _______ uses only two data points is a major defect of the method. R2 (R-squared) indicates the proportion of a mixed cost that's _______. CVP analysis is based on a simple model of how profits respond to _______, _______, and _______. A CVP graph depicts the relationships between _______ on one hand and fixed expenses, variable expenses, total expenses, total sales, and profits on the other. The profit graph is simpler than the CVP graph and shows how _______ depend on sales. The _______ is used to quickly estimate what impact a change in total sales would have on net operating income. Break-even analysis estimates sales needed to break even by dividing the fixed expense by the _______. The _______ is the amount by which the company's budgeted (or actual) sales exceed break-even sales