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 Chapter 06

Cost-Volume-Profit Analysis

True / False Questions

1. Cost-volume-profit analysis assumes that all costs can be accurately described as either fixed or
variable.

True False

2. On a CVP graph, the break-even point is the point at which the contribution margin line crosses
the total cost line.

True False

3. Contribution margin is equal to fixed costs at the break-even point.

True False

4. Break-even units can be found by dividing fixed costs by the unit contribution margin.

True False

5. Target units equals fixed costs plus target profit divided by the unit contribution margin.

True False

6. The target sales level equals fixed costs plus variable costs divided by the contribution margin
ratio.

True False

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7. To determine the number of units needed to earn a target profit, divide the target contribution
margin by the contribution margin per unit.

True False

8. The margin of safety is the difference between actual sales and budgeted sales.

True False

9. Managers can use cost-volume-profit analysis to help evaluate changes in price.

True False

10. Managers can use cost-volume-profit analysis to evaluate changes in cost structure.

True False

11. Degree of operating leverage is calculated by dividing sales by profit.

True False

12. The degree of operating leverage can be multiplied by a change in sales to determine the change
in profit.

True False

13. A firm with a higher degree of operating leverage would be considered less risky than a
comparable firm with a lower degree of operating leverage.

True False

14. Cost-volume-profit analysis can only be performed for companies that sell only one product.

True False

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15. In multiproduct cost-volume-profit analysis, a break-even point must be calculated separately for
each product.

True False

Multiple Choice Questions

16. Which of the following statements is not correct about cost-volume-profit analysis?

A. CVP analysis is a decision-making tool for managers.

B. CVP analysis focuses on the relationship among volume and mix of units sold, prices, variable
costs, fixed costs, and profit.
C. CVP analysis works best when all variables are changed concurrently.
D. Managers use CVP analysis to evaluate how changing one key variable will impact
profitability, while holding everything else constant.

17. Cost-volume-profit analysis assumes that total costs behave in a ________ fashion.

A. Curvilinear
B. Linear
C. Exponential
D. Regressive

18. Which of the following is not a key assumption of cost-volume-profit?

A. Costs must be fixed.

B. Production and sales are equal.
C. Changes in total cost are strictly due to changes in activity.
D. Total costs and revenues can be depicted with a straight line.

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19. If production volume does not equal sales volume:

A. we must adjust the CVP formulas for that fact to use CVP.
B. we cannot use CVP, since an assumption is violated.
C. the CVP analysis will always indicate a breakeven point that cannot be reached.
D. the conclusions we draw from a CVP analysis will not be as sound as they would be if we
assumed production equaled sales.

20. Profit is indicated on a cost-volume-profit graph by:

A. the vertical difference between zero and the break-even point.

B. the horizontal difference between the revenue line and the cost line.
C. the vertical difference between the revenue line and the cost line.
D. the horizontal distance between zero and the break-even point.

21. Which of the following statements is correct about the break-even point?

A. The break-even point is the point where a company achieves its target profit.
B. The break-even point is the point where all variable costs are covered (but fixed costs are not).
C. The break-even point is the point where all fixed costs are covered (but variable costs are not).
D. The break-even point quantifies the number of units that must be sold to cover total costs with
zero profit.

22. What component of the profit equation should be set equal to zero to find the breakeven point?

A. Total sales revenue

B. Total variable costs
C. Total fixed costs
D. Profit

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23. The break-even point is the point at which profit equals:

A. zero.
B. the target.
C. variable costs.
D. less than five percent.

24. The break-even point is:

A. the point where zero contribution margin is earned.

B. the point where zero profit is earned.
C. the point where selling price just equals variable cost.
D. equal to sales revenue less fixed costs.

25. Which of the following statements is not correct about the methods managers use to model the
relationship between revenues, costs, profit, and volume?

A. Each method provides a different way to express the CVP relationships, yet answers the same
basic question.
B. Choice of method depends, in part, on personal preference.
C. Choice of method depends, in part, on the available information.
D. Each method yields a different final answer to be used in analysis.

26. The profit equation is:

A. (Unit price × Q) - (Unit variable costs × Q) - Total fixed costs = Profit

B. (Unit price × Q) - (Unit variable costs × Q) + Total fixed costs = Profit
C. (Unit price - Unit variable costs - Total fixed costs) × Q = Profit
D. (Unit price × Q) + (Unit variable costs × Q) + Total fixed costs = Profit

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27. The formula for break-even point in terms of units is:

A. Total variable costs/Unit contribution margin

B. Total fixed costs/Contribution margin ratio
C. Total fixed costs/Unit contribution margin
D. Total variable costs/Total fixed costs

28. The formula for break-even point in terms of sales dollars is:

A. Total variable costs/Contribution margin ratio

B. Total fixed costs/Contribution margin ratio
C. Total fixed costs/Unit contribution margin
D. Total variable costs/Total fixed costs

29. Mustang Corp. has a selling price of $15, variable costs of $10 per unit, and fixed costs of
$35,000. How many units must be sold to break-even?

A. 7,000
B. 14,000
C. 3,500
D. 2,334

30. Thunder Corp. has a selling price of $25 per unit, variable costs of $20 per unit, and fixed costs of
$35,000. How many units must be sold to break even?

A. 7,000
B. 14,000
C. 3,500
D. 2,334

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31. Maggie Corp. has a selling price of $20 per unit, variable costs of $10 per unit, and fixed costs of
$140,000. How many units must be sold to break even?

A. 7,000
B. 14,000
C. 3,500
D. 2,334

32. Quail, Inc., has a contribution margin of 40% and fixed costs of $130,000. What is the break-even
point in sales dollars?

A. $52,000
B. $325,000
C. $225,000
D. $78,000

33. Allen, Inc., has a contribution margin of 40% and fixed costs of $250,000. What is the break-even
point in sales dollars?

A. $100,000
B. $250,000
C. $375,000
D. $625,000

34. Mira Corp. has a selling price of $50 per unit, variable costs of $40 per unit, and fixed costs of
$90,000. How many units must be sold to break-even?

A. 1,800
B. 2,250
C. 9,000
D. 2,000

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35. Jasper Corp. has a selling price of $30, and variable costs of $20 per unit. When 12,000 units are
sold, profits equaled $70,000. How many units must be sold to break-even?

A. 19,000
B. 12,000
C. 14,333
D. 5,000

36. At a level of 20,000 units sold, Gail Corp. has sales of $400,000, a contribution margin ratio of
40%, and a profit of $40,000. What is the break-even point in units?

A. 12,000
B. 8,000
C. 20,000
D. 15,000

37. Last month Peggy Company had a $30,000 profit on sales of $250,000. Fixed costs are $60,000
a month. What sales revenue is needed for Peggy to break even?

A. $166,667
B. $90,000
C. $30,000
D. $280,000

38. Last month Carlos Company had a $60,000 profit on sales of $300,000. Fixed costs are $120,000
a month. What sales revenue is needed for Carlos to break even?

A. $360,000
B. $420,000
C. $200,000
D. $240,000

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39. Skyline Corp. has a selling price of $25 per unit, variable costs of $20 per unit, and fixed costs of
$25,000. What sales revenue is needed to break-even?

A. $100,000
B. $5,000
C. $125,000
D. $50,000

40. Dancer Corp. has a selling price of $20 per unit, and variable costs of $10 per unit. When 12,000
units are sold, profits equaled $35,000. How many units must be sold to break-even?

A. 32,300
B. 20,400
C. 24,366
D. 8,500

41. Belle Corp. has a selling price of $50 per unit, variable costs of $40 per unit, and fixed costs of
$100,000. What sales revenue is needed to break-even?

A. $500,000
B. $125,000
C. $5,000,000
D. $1,000,000

42. Virgil Corp. has a selling price of $30 per unit, and variable costs of $20 per unit. When 12,000
units are sold, profits equaled $55,000. How many units must be sold to break-even?

A. 4,000
B. 12,000
C. 6,500
D. 5,500

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43. Last month Dexter Company had a $15,000 loss on sales of $150,000. Fixed costs are $60,000 a
month. By how much do sales have to increase for Dexter to break even?

A. $60,000
B. $75,000
C. $45,000
D. $50,000

44. Last month Empire Company had a $30,000 profit on sales of $250,000. Fixed costs are $60,000
a month. By how much would sales be able to decrease for Empire to still break even?

A. $90,000
B. $83,333
C. $166,667
D. $280,000

45. Last month Angus Company had a $30,000 loss on sales of $250,000. Fixed costs are $60,000 a
month. What sales revenue is needed for Angus to break even?

A. $166,667
B. $500,000
C. $280,000
D. $220,000

46. At a sales level of 20,000 units, Pony Corp. has sales of $400,000, a variable cost ratio of 60%,
and a profit of $40,000. What is the break-even point in units?

A. 8,000
B. 12,000
C. 15,000
D. 20,000

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47. Last month Stagecoach Company had a $60,000 loss on sales of $300,000. Fixed costs are
$120,000 a month. What sales revenue is needed for Stagecoach to break even?

A. $360,000
B. $480,000
C. $600,000
D. $420,000

48. The formula for target units is:

A. (Total fixed costs + Target profit)/Contribution margin ratio

B. (Total variable costs + Total fixed costs)/Contribution margin ratio
C. (Total fixed costs + Target profit)/Unit contribution margin
D. (Total variable costs + Total fixed costs)/Unit contribution margin

49. The formula for target sales is:

A. (Total fixed costs + Target profit)/Contribution margin ratio

B. (Total variable costs + Total fixed costs)/Contribution margin ratio
C. (Total fixed costs + Target profit)/Unit contribution margin
D. (Total variable costs + Total fixed costs)/Unit contribution margin

50. Merlot, Inc. has fixed costs of $200,000, sales price of $50, and variable cost of $30 per unit. How
many units must be sold to earn profit of $80,000?

A. 2,800
B. 11,200
C. 14,000
D. 202,400

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51. Martol, Inc. has fixed costs of $200,000 and a contribution margin ratio of 40%. How much sales
revenue must be earned for a profit of $80,000?

A. $140,000
B. $560,000
C. $700,000
D. $1,120,000

52. Megan, Inc. has fixed costs of $400,000, sales price of $40, and variable cost of $30 per unit.
How many units must be sold to earn profit of $80,000?

A. 2,000
B. 10,000
C. 40,000
D. 48,000

53. Fern, Inc. has fixed costs of $400,000 and a contribution margin ratio of 30%. How much sales
revenue must be earned for a profit of $80,000?

A. $144,000
B. $336,000
C. $1,600,000
D. $1,920,000

54. Pecan, Inc., has a contribution margin of 50% and fixed costs of $220,000. What sales revenue is
needed to attain a $60,000 profit?

A. $70,400
B. $440,000
C. $560,000
D. $240,000

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55. Munoz Inc. has a contribution margin ratio of 30% and fixed costs of $90,000. What sales
revenue is needed to generate a $60,000 profit?

A. $45,000
B. $200,000
C. $500,000
D. $214,286

56. Louise Corp. has a contribution margin ratio of 35%, fixed costs of $60,000, and a profit of
$45,000. What are total sales?

A. $300,000
B. $105,000
C. $36,750
D. $171,429

57. Ironwood Inc. has a variable cost ratio of 60% and fixed costs of $90,000. What sales revenue is
needed to generate a $120,000 profit?

A. $128,572
B. $225,000
C. $375,000
D. $525,000

58. Payton Corp. has sales of $200,000, a contribution margin ratio of 35%, and a target profit of
$40,000. If 10,000 units were sold, what are total variable costs?

A. $200,000
B. $130,000
C. $240,000
D. $160,000

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59. Chelsea Company has sales of $400,000, variable costs of $10 per unit, fixed costs of $100,000,
and a target profit of $60,000. How many units were sold?

A. 12,000
B. 18,000
C. 24,000
D. 30,000

60. Elk Corp. has sales of $300,000, a contribution margin ratio of 40%, and a target profit of
$30,000. If 20,000 units were sold, what is the variable cost per unit?

A. $22.50
B. $9.00
C. $6.00
D. $2.00

61. Bugle Corp. has sales of $400,000, a variable cost ratio of 40%, and a profit of $40,000. If 10,000
units were sold, what is the contribution margin per unit?

A. $60.00
B. $36.00
C. $24.00
D. $18.00

62. Nancy Company has sales of $100,000, variable costs of $5 per unit, fixed costs of $25,000, and
a profit of $15,000. How many units were sold?

A. 20,000
B. 16,000
C. 12,000
D. 8,000

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63. Keith Corp. has sales of $200,000, a contribution margin ratio of 35%, and a profit of $40,000. If
10,000 units were sold, what is the variable cost per unit?

A. $13.00
B. $20.00
C. $7.00
D. $3.00

64. Vesper Company has sales of $200,000, variable costs of $8 per unit, fixed costs of $50,000, and
a profit of $30,000. How many units were sold?

A. 10,000
B. 15,000
C. 20,000
D. 25,000

65. Paint Corp. has sales of $600,000, a contribution margin ratio of 30%, and a profit of $40,000. If
20,000 units were sold, what is the variable cost per unit?

A. $9.00
B. $30.00
C. $21.00
D. $3.00

66. Harvest Corp. has a contribution margin ratio of 30%, fixed costs of $45,000, and a profit of
$60,000. What are total sales?

A. $31,500
B. $105,000
C. $150,000
D. $350,000

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67. Leather Company sold 20,000 units, had variable costs of $12 per unit, fixed costs of $100,000,
and profits of $60,000. What is the selling price per unit?

A. $8
B. $17
C. $20
D. $32

68. Last month Lyle Company had a $60,000 profit on sales of $300,000. Fixed costs are $120,000 a
month. How much do sales have to increase for Lyle to earn a $100,000 profit?

A. $66,667
B. $83,333
C. $220,000
D. $400,000

69. The margin of safety is the difference between:

A. actual sales and budgeted sales.

B. actual sales and break-even sales.
C. target sales and actual sales.
D. target sales and budgeted sales.

70. At the break-even point, the margin of safety will be:

A. positive.
B. negative.
C. zero.
D. equal to fixed costs.

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71. Dragon, Inc. has actual sales of $400,000 and a margin of safety of $150,000. What is Dragon's
break-even point in sales?

A. $100,000
B. $250,000
C. $350,000
D. $450,000

72. Jerome Corp. has fixed costs of $500,000 and a contribution margin ratio of 40%. Currently, sales
are $3,000,000. What is Jerome's margin of safety?

A. $1,750,000
B. $3,500,000
C. $5,250,000
D. $7,000,000

73. Idaho Corp. has fixed costs of $20,000 and a contribution margin ratio of 50%. Currently, sales
are $75,000. What is Idaho's margin of safety?

A. $28,000
B. $35,000
C. $42,000
D. $70,000

74. The margin of safety tells managers:

A. how much sales would have to increase to hit the target profit.
B. how much profit would drop if sales decreased.
C. how much sales could drop before the firm no longer earns profits.
D. how much profit would have to increase to hit target sales.

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75. Dexter Corp. has fixed costs of $500,000 and a contribution margin ratio of 25%. Currently,
margin of safety is $1,000,000. What are Dexter's current sales?

A. $1,000,000
B. $2,000,000
C. $3,000,000
D. $4,000,000

76. Irwin Corp. has fixed costs of $20,000 and a contribution margin ratio of 40%. Currently, margin
of safety is $35,000. What are Irwin's current sales?

A. $35,000
B. $37,500
C. $50,000
D. $85,000

77. Fountain Corp. has a selling price of $15 per unit and variable costs of $10 per unit. When 14,000
units are sold, profits equaled $45,000. What is the margin of safety?

A. $210,000
B. $105,000
C. $135,000
D. $75,000

78. Fontaine Corp. has a selling price of $15 and variable costs of $10 per unit. When 10,000 units
are sold, profits equaled $25,000. What is the margin of safety?

A. $75,000
B. $25,000
C. $105,000
D. $50,000

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79. Rollag Corp. has a selling price of $30 and variable costs of $20 per unit. When 14,000 units are
sold, profits equaled $45,000. What is the margin of safety?

A. $420,000
B. $135,000
C. $142,500
D. $75,000

80. Indigo Corp. has a selling price of $45 and variable costs of $30 per unit. When 10,000 units are
sold, profits equaled $25,000. What is the margin of safety?

A. $75,000
B. $25,000
C. $80,000
D. $150,000

81. Knoll, Inc. currently sells 15,000 units a month for $50 each, has variable costs of $20 per unit,
and fixed costs of $300,000. Knoll is considering increasing the price of its units to $60 per unit.
This will not affect costs, but demand is expected to drop 20%. Should Knoll increase the price of
its product?

A. Yes; profit will increase $30,000.

B. Yes, profit will increase $150,000.
C. No, profit will decrease $150,000.
D. No, profit will decrease $30,000.

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82. Knoll, Inc. currently sells 15,000 units a month for $50 each, has variable costs of $20 per unit,
and fixed costs of $300,000. Knoll is considering increasing the price of its units to $60 per unit. If
the price is changed, how many units will Knoll need to sell for profit to remain the same as
before the price change?

A. 10,000
B. 11,250
C. 12,000
D. 12,500

83. All else being equal, what happens to the unit contribution margin and the contribution margin
ratio if the sales price per unit increases?

A. Both unit contribution margin and contribution margin ratio increase.

B. Both unit contribution margin and contribution margin ratio decrease.
C. Unit contribution margin increases while contribution margin ratio decreases.
D. Unit contribution margin decreases while contribution margin ratio increases.

84. Cost structure refers to:

A. a company's break-even point.

B. whether fixed costs are covered by the contribution margin.
C. how a company uses variable versus fixed costs to perform operations.
D. where funds are stored.

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85. Plymouth Corp. sells units for $100 each. Variable costs are $75 per unit, and fixed costs are
$200,000. If Plymouth leases a new machine, fixed costs will increase by $60,000 a year, but
production will be more efficient, saving $5 per unit. At what level of production will Plymouth be
indifferent between leasing and not leasing the new machine?

A. 5,000
B. 10,000
C. 10,400
D. 12,000

86. A company is debating whether to change its cost structure so that fixed costs increase from
$300,000 to $400,000, but variable costs decrease from $5 per unit to $4 per unit. If it were to
implement the change at its current production level of 100,000 units, profit would not change.
What would happen to the company's profit if the change were implemented and production
increased to 125,000 units?

A. It will stay the same.

B. It will increase.
C. It will decrease.
D. It could increase or decrease.

87. A company is debating whether to change its cost structure so that variable costs increase from
$4 per unit to $5 per unit but fixed costs decrease from $400,000 to $300,000. If it were to
implement the change at its current production level of 100,000, profit would not change. What
would happen to the company's profit if the change were implemented and production
increased?

A. It will stay the same.

B. It will increase.
C. It will decrease.
D. It could increase or decrease.

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88. Plymouth Corp. sells units for $100 each. Variable costs are $75 per unit, and fixed costs are
$200,000. If Plymouth leases a new machine, production will be more efficient, saving $5 per unit.
If Plymouth plans to sell 12,000 units, at what lease cost will Plymouth be indifferent between
leasing and not leasing the new machine?

A. $10,000
B. $40,000
C. $60,000
D. $80,000

89. Which of the following statements about leverage is not correct?

A. Measuring the degree of operating leverage is a form of measuring risk.

B. Decisions about the use of debt or equity affect a company's financial leverage.
C. Decisions about whether to use fixed or variable costs affect a company's operating leverage.
D. The degree of financial leverage measures the extent to which fixed costs are used to operate
the business.

90. Degree of operating leverage is calculated as:

A. profit divided by contribution margin.

B. break-even sales divided by profit.
C. profit divided by break-even sales.
D. contribution margin divided by profit.

91. Degree of operating leverage is used to:

A. calculate change in sales given change in profit.

B. calculate change in profit given change in sales.
C. calculate break-even sales given change in sales.
D. calculate break-even sales given change in profit.

6-22
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