Question 31 Cost-volume-profit analysis assumes all of the following EXCEPT: O total variable costs remain the same over the relevant range O all costs are variable or fixed O total fixed costs remain the same over the relevant range O units manufactured equal units soldQuestion 32 Fixed costs equal $12,000, unit contribution margin equals $20, and the number of units sold equal 1,600. Operating income is: 0 $40,000 0 $12,000 0 $20,000 0 $32,000