6. Mixed costs are costs that a. Mixed costs change but not proportionately with changes in the a. For purposes of CVP analysis, mixed costs must be classified into their fixed and variable elements. One method that management may use to classify these costs is the b. The high-low method uses the total costs incurred at the and levels of activity. The difference in costs between the high and low levels represents costs, which can change as c. Fixed costs are determined by or C. Break-even Analysis. 1. The break-even point is the level at which the company will realize 2. Why is knowledge of the break-even point is useful to management? when 3. The break-even point can be: Computed from a mathematical equation: a. b. Using the contribution margin technique: Break-even Point in Units Or in Dollars c. A graph can also be used as an effective way to determine and illustrate the break-even point, at the intersection of