desires $70,000 pretax income, what is the required dollar sales? 5) Cost behavior refers to the manner in which: a) a cost changes as the related activity changes b) a cost is allocated to products c) a cost is used in setting selling prices d) a cost is estimated 6) Which of the following costs is an example of a cost that remains the same in total as the number of units produced changes? a) direct labor b) salary of a factory supervisor c) units of production depreciation on factory equipment d) direct materials 7) If sales are $800,000,variable costs are 64 % ofsales, and operating income is $240,000, what is the contribution margin ratio? A) 36% B) 53.1% C) 64% D) 30% 8) The relative distribution of sales among the various products sold by business is termed the: A) business's basket of goods B) contribution margin mix C) sales mix D) product portfolio