11. The relative proportion of each type of cost and organization is known as a. Cost structure b. Cost analysis c. Variable costing d. Direct cost e. None of the above 12. A fixed cost a. Varies directly and proportionally to changes in volume b. Remained constant in total regardless of changes in the level of activity or volume c. Includes straight line depreciation but not accelerated depreciation d. Remained constant on a per unit basis as volume increases e. None of the above 13. The breakeven point is the level of activity or volume at which a. Total sales is equal to total variable cost b. Total variable cost is equal to total contribution margin c. Total sales is equal to total contribution margin d. Total contribution margin is equal to fixed costs e. None of the above 14. The contribution margin ratio is calculated as a. (Contribution Margin)/(Sales) b. (Sales - Total Variable Costs)/(Sales) c. 1-(Variable Expense Ratio) d. All of the above e. None of the above 15. The contribution margin method can be expressed as a. SP (X) = FC-VC-BI b. X = (FC + BIT) / (SP-VC) c. BII = (AIT)/1-t) d. SP-VC = CM e. None of the above