Cost-volume profit (CVP) analysis is a key factor in many decisions, including choice of product lives, pricing of products marketing strategy and use of production facilities. A calculation used in a CVP analysis is the break even point. Once the break even point hus been teachd operating income win Increase by the: O A Contribution margin per unit for each additional unit sold OB. Selling price per unit for each additional unit sold OC Fixed cost per unit for each additional unit sold OD. Variable cost per unit for each additional unit sold