Question $4[12$ points$]$

State the effect of each of the following activities on the components of a CVP graph.

a$)$ Fixed costs are increased by $$5,000$ per period.

Total revenue line: $($Select one$)$

Total costs line: $($Select one$)$

Break$-$even point: $($Select one$)$

b$)$ Due to a decrease in the cost of materials, both variable costs per unit and the sales price are decreased by $$3.$

Total revenue line: $($Select one$)$

Total costs line: $($Select one$)$

Break$-$even point: $($Select one$)$

c$)$ The sales price is increased from $$22$ to $$24.$

Total revenue line: $($Select one$)$

Total costs line: $($Select one$)$

Break$-$even point: $($Select one$)$

d$)4,000$ less units are sold during the period than were budgeted.

Total revenue line: $($Select one$)$

Total costs line: $($Select one$)$

Break$-$even point: $($Select one$)$