The change in variable costs is computed as: The sum of the variable costs multiplied by the change in activity levels. The sum of the variable costs divided by the activity levels which is then multiplied by the change in volume of activities. The sum of the variable costs divided by the volume of activities which is then multiplied by the change in activity levels. The sum of the variable revenues divided by the volume of activities wSports academy's T-Shirts has a selling price of $35 and unit variable cost of $20 for its printed cotton shirts. Fixed costs total $2,000. The academy believes increasing its price to $38 its sales volume will drop by 5 percent. If academy's sales volume for the month is 400 shirts, how will net profit be affected by the change in selling price?hich is then multiplied by the change in activity levels