Break-even Point (Word Scramble)

1. The break-even point occurs where total ___________ are equal to total costs.

2. Revenues minus variable costs equals the _________________ margin.

3. Costs and expenses which do not change in __________ when there is a change in volume are considered to be fixed.

4. Costs and expenses that change proportionately with the change in volume are said to be ______________.

5. The break-even point in _________ uses the contribution margin per unit.

6. When calculating a product's break-even point in dollars, the denominator is the contribution margin __________.

7. When calculating a product's break-even point in dollars or in units, the numerator is __________ costs.

8. A cost that is partly fixed and partly variable is referred to as a ____________ cost.

9. The "V" in CVP.

10. The excess of sales over the break-even point is the margin of ___________.