If a company increases its variable cost for Product B, then contribution margin per unit will a. increase b. remain the same c. decrease d. nor enough info Which the following is not part of the operating budget? a Selling & Admin Budget b. Budgeted Balance Sheet c. Sales Budget d. Production Budget When companies are price-takers their products and services a use a target pricing model b have few competitors c. use a cost-plus pricing model d tend to be unique Cost that differ between two alternatives are what kind of costs? a. avoidable costs b. relevant costs c. sunk costs d variable costs