7. The break-even point in units is calculated as________________

Sales/Total costs

Contribution margin/Fixed costs

Total fixed costs/(Price Variable Costs per Unit)

Sales/Fixed costs

8. The break-even point in units for multiple-product is calculated as total fixed costs divided by ____________

the sum of the contribution margin percentages for each product

the sum of all the weighted average contribution margin of all products

the sum of the individual product contribution margin

none of the above

9. If variable costs per unit increase, the break-even quantity will_________________

increase

decrease

remain the same

none of the above

10. If selling price per unit decrease, the break-even quantity will_________________

increase

decrease

remain the same

none of the above