CVP Analysis-Sensitivity Analysis (spreadsheet recommended) Alameda Tile sells products to many people remodeling their homes and thinks that they could profitably offer courses on tile installation, which might also increase the demand for their he basic installation course has the following (tentative) price and cost characteristics: Variable costs (tiles, supplies, and so on) . . . .480 per student Fixed costs (advertising, salaries, and so on). 160,000 per year