Select the term from the list provided that best describes each of the following descriptions or definitions.

Your Answer	Description or Definition	Term
	A. The sales volume that equates total revenue with total costs	1. Break-even point
	B. A strategy that sets the selling price at an amount sufficient to recover a specified amount or percentage of profit based on the product's cost	2. Contribution margin per unit
	C. (Total sales - Total variable costs) divided by Number of units sold	3. Contribution margin ratio
	D. Spreadsheet technique that analyzes "What if" questions to assess the impact on profits of simultaneous change in costs and volumes	4. Cost-plus pricing
	E. A strategy that sets the selling price based on competitive forces and then determines what cost structure will allow the firm to earn its desired profit	5. Cost-volume-profit analysis
	F. The examination of the interrelationships between selling prices, volumes, and variable and fixed costs	6. Equation technique
	G. (Selling price ? Variable costs)/Selling price	7. Margin of safety
	H. A strategy that sets selling price based on the assumption that people will pay more for a product because of its brand name or media attention	8. Prestige pricing
	I. (Budgeted sales ? Break-even sales) divided by Budgeted sales	9. Sensitivity analysis
	J. Break-even point = (Unit selling price number of units sold) = Total fixed costs + (Unit variable cost Number of units sold)	10. Target pricing