23. The difference between sales price per unit and variable cost per unit is the: A. Gross profit from sales. B. Gross margin per unit. C. Fixed cost per unit. D. Margin of safety per unit. E. Contribution margin per unit. 24. The margin of safety is the excess of A. Break-even sales over expected sales. B. Expected sales over variable costs. C. Expected sales over fixed costs D. Fixed costs over expected sales. E. Expected sales over break-even sales. es over break-even sales 25. A method that estimates cost behavior by connecting the costs linked to the highest and lowest volume levels on a scatter diagram with a straight line is called the: A. Scatter method. B. High-low method. C. Least-squares methood. D. Break-even method. E. Step-wise method. 26. Operating budgets include all the following budgets except the: A. Sales budget. B. Selling expense budget. C. Cash budget. D. Merchandise purchases budget E. General and administrative expense budget. 27. The set of periodic budgets that are prepared and periodically revised in the practice of continuous budgeting is called: A. Production budgets B. Sales budgets C. Cash budgets D. Rolling budgets E. Capital expenditures budgets