Cost$-$volume$-$profit analysis examines

A$.$ the difference between the selling price and variable cost per unit.

B$.$ the behavior of total revenues, total costs, and operating income as changes occur in the output level, selling price, variable cost per unit, or fixed costs of a product.

C$.$ the "what$-$if$"$ technique that managers use to examine how an outcome will change if the original predicted data are not achieved or if an underlying assumption changes.

D$.$ how much a company can charge for its products over and above the cost of acquiring or producing them.