The dollar amount that provides for covering fixed costs and then provides for operating income is called: O margin of safety. o contribution margin. O net Income variable cost. O total cost. Question 18 Which of the following describes the break-even point? It is the point where total sales equals total variable plus total fixed costs. It is the point where the contribution margin equals zero. o It is the point where total sales equals total fixed costs. It is the point where total variable costs equal total fixed costs. Question 19 When the total fixed costs increases, the break-even point: remains the same decreases increases proportionately increases