1. A change in which of the following would have no impact on a products break-even point?

a) Selling price per unit

b) Total fixed expense

c) Variable expense per unit

d) Number of units sold

2. Which of the following is an assumption under standard Cost-Volume-Profit (CVP) analysis?

a) Fixed expenses will change as volume increases.

b) The sales mix is constant in multiproduct companies.

c) In manufacturing companies, inventories are always changing.

d) As volume changes, the price of a product or service is expected to change.