Question 28 (4 points) Solving problems to determine the relationship of cost, volume, and profit often commences with the measurement of the point. Further analysis emphasizing and profitability may be accomplished by measuring the Question 29 (4 points) In a process costing system, direct materials used are debited to the and indirect materials used are debited to the account, account. Question 30 (4 points) is a statistical method of identifying an estimated line of cost behavior. Question 31 (4 points) A graphic presentation of cost-volume-profit data is known as a graph (or chart); this presentation is also sometimes called a chart