36. A decrease in fixed costs, with no other changes, will result in to the CM/uni. However, the volume needed to breakeven (or achieve a target profit) will units need to be sold to reach the anyway. So, same financial goals. The opposite is also true. 37. What does the "margin of safety" tell managers? 38. What is the basic formula? 39. The margin of safety can be expressed in terms of or as , a 40. Operating leverage refers to