23. A technique that uses the degrees of cost variability to measure the effect of changes in volume on resulting profits is: a. Standard costing. b. Variance analysis. c. Cost-volume-profit analysis. d. Segment profitability analysis. 24. If the selling price and the variable cost per unit both increase 10 percent and fixed costs do not change, what is the effect on the contribution margin per unit and the contribution margin ratio? a. Contribution margin per unit and the contribution margin ratio both remain unchanged. b. Contribution margin per unit and the contribution margin ratio both increase. c. Contribution margin per unit increases and the contribution margin ratio decreases. d. Contribution margin per unit increases and the contribution ratio remains unchanged. 25. The Company is planning to sell Product Z for $10 a unit. Variable costs are $6 a unit and fixed costs are $100,000. What must total sales be to break even? a. $266,667 b. $250,000 c: $200,000 d. $166,667