Required

a$.$ Identify each of the following:

$1.$ Line OF Answer $1$

Break$-$even unit sales volume

$2.$ Line OR Answer $2$

Variable costs

$3.$ Line CC Answer $3$

Contribution margin

$4.$ The difference between lines OF and OV at any given number of unit sales Answer $4$

Total costs

$5.$ The difference between lines CC and OF at any given number of unit sales Answer $5$

Loss area

$6.$ The difference between lines CC and OV at any given number of unit sales Answer $6$

Fixed costs

$7.$ The difference between lines OR and OF at any given number of unit sales Answer $7$

Profit area

$8.$ Point X Answer $8$

Total variable costs

$9.$ Area CYO Answer $9$

Break$-$even unit sales volume

$10.$ Area RCY Answer $10$

Contribution margin