Version B 23, A CVP graph does not include a A) total cost line. B) sales line, C) fixed cost line. D) variable cost line. 24. For Buffalo Co., at a sales level of 4.000 units, sales is s75.000, variable expenses total $50,000, and fixed expenses are $21,000. What is the contribution margin per unit? A) $6.25 B) $5.25 C) $18.75 D) S12.50 25. Reducing reliance on human workers and instead investing heavily in computers and online technology will have no effect the relative proportion of fixed and variable costs. B) reduce fixed costs and increase variable costs. C) reduce variable costs and increase fixed costs. DO make the company less susceptible to economic swings 26. Cost structure refers to the relative proportion of A) contribution margin versus sales. B) selling expenses versus administrative expenses. C selling and administrative expenses versus cost of goods sold. D) none of the above. 27. The process of evaluating financial data that change under alternative courses of action is called A) contribution margin analysis B) double entry analysis. C) cost-benefit analysis. D) incremental analysis 28. It costs Garner Company $12 of variable and $5 of fixed costs to produce one bathroom scale which normally sells for $35. A foreign wholesaler offers to purchase 3,000 scales each. Garner would incur special shipping costs ofsi per scale if the order were accepted. Garner has sufficient unused capacity to produce the 3,000 scales. If the special order is accepted, what will be the effect on net income? A) $45,000 increase B) $9,000 decrease C) $6,000 decrease D) $6,000 increase