If a 20 percent reduction in forecast sales would not extinguish a project's profitability, then sensitivity analysis would suggest: the initial sales forecasts were inflated. a reallocation of fixed costs to this product requiring a more detailed sales forecast, O de-emphasizing that variable as a critical factor The greater the ratio of variable costs to sales, the lower the benefit of conducting a sensitivity analysis. lower the level of profitability more units must be sold to cover fixed costs.. O more each additional sale contributes to coverage of fixed costs