20. Which of the following is the major assumption as to cost and revenue behavior underlying conventional cost-volume-profit calculations?

a.	variability of fixed costs.
b.	variability of unit prices and efficiency.
c.	curvilinearity of relationships.
d.	linearity of relationships.

21. A cost or revenue is _________ if the change results in a difference between alternatives.

a.

relevant

b.

differential

c.

effective

What does sensitivity analysis refers to?

a.	control.
b.	what-if situations.
c.	variable costs only.
d.	fixed costs only.