L Chapter 6 Cost-Volume-Profit Relationships What is the Contribution income statement? What is the gross profit ratio? What is the contribution margin ratio? What is the break-even point? Give 3 ways of stating breakeven: (relating items from the contribution income statement) What is the formula to find the breakeven number of units? How can you determine the number of units necessary to attain a certain level of profit? How can you determine total sales at the breakeven point? What is a fixed cost? Hoy a fixed cost behave in total? How does a fixed cost behave per unit? What is a variable cost? How do variable costs behave in total? How do variable costs behave per unit? What is margin of safety