MULTIPLE-CHOIC 4-1 If the variable cost per unit goes Break-even point increases. decreases. decreases. increases remains unchanged Contribution margin a. increases b. increases c. decreases d. decreases e. decreases 4.2 The amount of revenue required to earn a targeted profit is equal to total fixed cost divided by contribution margin. a. total fixed cost divided by the contribution margin ratio. targeted profit divided by the contribution margin ratio. d. total fixed cost plus targeted profit divided by contribution margin ratio. e targeted profit divided by the variable cost ratio. 4-3 Break-even revenue for the multiple-product firm can be calculated by dividing total fixed cost by the overall contribution mar be calculated by dividing segment fixed cost by the overall contributionr c. be calculated by dividing total fixed cost by the overall variable cost ratio d. be calculated by multiplying total fixed cost by the contribution margin ra e. not be calculated; break-even revenue can only be computed for a single-p a. b. tion margin ratio, uct fim