The contribution margin per unit multiplied by the number of units sold is the:

a.

Segment margin.

b.

Total contribution margin.

c.

Contribution margin ratio.

d.

Margin of safety.

e.

Breakeven point.

A plan showing the units of goods expected to be sold and the expected revenue from sales, which is the cornerstone of the master budget, is called the:

	a.	Cash budget.
	b.	Sales receipts budget.
	c.	Cash receipts budget.
	d.	Sales budget.