The excess of expected sales over the break-even sales level is called _B__. A) Sales mix. B) Margin of safety C) Contribution margin. D) Composite unit. Example: If Sale is $10, BEP $5, then Margin of Safety is $5 ___do not change when the volume of activity changes (within a relevant range): A) Variable costs. B) Curvilinear costs. C) Mixed costs D) Fixed costs. Example: 2) The is the sales level at which total sales equal total costs. A) Sales mix. B) Break-even point. C) Contribution margin. D) Composite unit. Example: 3) Which answer is NOT assumptions in Cost-Volume-Profit analysis: A) Costs can be classified as variable or fixed. B) Costs are linear within the relevant range. C) All units produced are sold (inventory do not change) D) Composite unit is equal to revised break-even point in dollars. Example (let me know why): 4) Absorption cost per unit includes: A) Direct Materials. B) Direct Materials and Direct Labor. C) Direct Materials, Direct Labor, and Variable Overhead. D) Direct Materials, Direct Labor, Variable Overhead, and Fixed Overhead. 5) Under variable costing, which of the following costs would NOT be included in finished goods inventory A) Wages of machine operator. B) Steal costs for a machine tool manufacturer. C) Salary of factory supervisor. D) Electricity used by factory machinery. Example (let me know why): 6) The amount of income under absorption costing will be greater than the amount of income under variable costing when units manufactured: A) Exceed units sold. B) Equal units sold C) Are less than units sold. D) Units manufactured bear no relevance to the disparity between the costing methods. Example: 7) Costs that can be influenced by management at a specific level of management are called. A) Direct costs. B) Contribution margin costs. C) Controllable coats. D) Composite unit costs. Example