The process by which management plans, evaluates,and controls long- term investment decisions involving fixed assetsis called:

a. absorption cost analysis

b. variable cost analysis

c. capital investment analysis

d. cost-volume-profit analysis

If fixed costs are $561,000 and the unitcontribution margin is $8.00, what is the break-even point in unitsif variable costs are decreased by $.50 a unit?

a. 66,000

b. 70,125

c. 74,800

d. 60,000