all customers were on private lines, ad mechanical switching devices handled routine local and long distance calls. Operators remained available for directory assistance, credit card calls and emergencies. In the 1990s Billot Telephone added local internet connections as an optional service to its regular customers. It also established an optional cellular service, identified as Home Ranger.

• unit level analysis, develop a graph with two lines representing Billot's cost structure.

sales revenues as the independent variable, what is the likely impact of the changed cost structure on Billot's:

• Contribution Margin Percent
• Break Even Point