2-B1 Basic CVP Exercises Each problem is unrelated to the others. 1. Given: Selling price per unit, $20; total fixed expenses, $5,000; variable expenses per unit, $15. Find break-even sales in units. 2. Given: Sales, $40,000; variable expenses, $30,000; fixed expenses, $7,500; net income, $2,500. Find break-even sales. I Chapter 2 Introduction to Cost Behavior and Cost-Volume Relationships 63 3. Given: Selling price per unit, $30; total fixed expenses, $33,000; variable expenses per unit, $14. Find total sales in units to achieve a profit of $7,000, assuming no change in selling price. 4. Given: Sales, $50,000: variable expenses, $20,000, fixed expenses, $20,000; net income, $10,000. Assume no change in selling price: find net income if activity vol- ume increases 10%.