7. Which of the following items would NOT be considered in cost-volume-profit analysis? a. units of production b. fixed costs e product mix d. gross profit margin 8. The contribution margin at the break-even point a. equals total fixed costs. b. is zero. c. plus total fixed costs equals total revenues. d. is greater than variable costs. 9. Which of the following is a TRUE statement about sales mix? a. Profits may decline with an increase in total dollars of sales if the sales mix shifts to sell more of the high contribution margin product. b. Profits may decline with an increase in total dollars of sales if the sales mix shifts to sell more of the lower contribution margin product. in units remains constant. also remains constant. c. Profits will remain constant with an increase in total dollars of sales if the total sales d. Profits will remain constant with a decrease in total dollars of sales if the sales mix 10. Which of the following refers to the relative combination of products being sold by a firm? a. Contribution margin b. Break-even sales c. Sales mix d. Margin of safety I1. On a profit-volume graph, the profit line intersects the horizontal axis at a. the origin b the break-even point. c. a volume of 1,000 units. d. a point where profit is greater than zero. 12. In a cost-volume-profit graph, the total revenue line rises with a slope equal to a. the selling price. b. the contribution margin. c. the variable cost per unit. d. none of the above