Volume Graph: Identification and Sensitivity Analysis (L03) A typical profit -volume graph follows. Identify each of the following: Area BDC Area DEF Point D Line AC Line BC Line EF Indicate the effect of each of the following on line CF and the break-even point: An increase in the unit selling price An increase in the variable costs per unit A decrease in fixed costs An increase in fixed costs and a decrease in the unit selling price A decrease in fixed costs and an increase in the variable costs per unit