1. In CVP analysis, when the number of units changes, which one of the following will remain the same?

1. Total contribution margin
2. Total fixed costs
3. Total sales revenues
4. Total variable costs

2. The equation for determining breakeven point is

1. Revenues - Variable costs - Fixed costs = Operating income.
2. Revenues + Variable costs - Fixed costs = Operating income.
3. Revenues - Variable costs + Fixed costs = Operating income.
4. Revenues + Variable costs + Fixed costs = Operating Income