26. A company sells its product for $ 80 per unit. The unit variable cost is $ 30 and the total fixed cost is $ 1,000,000. If the unit variable cost increases to $ 35 and the total fixed cost is reduced to $ 950,000, what must the unit sales price be for the tie point to be the same as it was before the changes? to. Same price, $ 80 b. $ 85 c. $ 82.50 d. $ 77.50 27. If we analyze the cost-volume-profit using graphs, the tie point is found where: to the total variable cost line intersects the total fixed cost line. b. the total revenue line intersects the total fixed cost line. c. the total revenue line intersects the total cost line. d. the total revenue line intersects the total variable cost line. 28. On a Cost-Volume-Profit graph, the area between the total revenue line and the total variable cost line represents: to. The total marginal contribution b. The total gain or loss c. The total fixed cost d. None of the above 29. On a Cost-Volume-Profit graph, the area between the total cost line and the total variable cost line and represents: to. The total marginal contribution b. The total gain or loss c. The total fixed cost d. None of the above