6. The break-even point in units is calculated using a. fixed expenses and the contribution margin ratio. b. variable expenses and the contribution margin ratio. c. fixed expenses and the unit contribution margin. d. variable expenses and the unit contribution margin. 7. Monlov Company had the following income statement for the most recent year: Sales (17,000 units).. Less: Variable expenses. Contribution margin . Less: Fixed expenses. Net Income. $357,000 255,000 102,000 68,000 $ 34.000 Given this data, the unit contribution margin was: a. $2 b. $15. c. 6 d. $4 If you were asked to perform a vertical analysis of an income statement, which figure would you set to 100 percent? a. Net Income b. Sales c. Gross Margin d. Cost of Goods Sold 8. In describing the cost equation, Y = a + bX, "a" is. a. the dependent variable, cost b. the independent variable, the level of activity. c. the total fixed costs. d, the variable cost per unit of activity. 9