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ACC 232, Chapter 18

Across
Multiplying the percentage changes in sales by the degree of operating leverage results in the percentage change in _____ _____.
What is a statistical method for identifying cost behavior?
The current profitable sales level minus the sales level at which the company would break even is called the _____ _____ _____.
In analyzing mixed costs using the high-low method, the change in total costs divided by the change in units gives the variable cost ___ ____
Contribution margin divided by operating income equals the _____ _____ _____ _____.
In analyzing mixed costs using the high-low method, the variable cost per unit multiplied by the _____ _____ gives the total variable costs (either at the high or the low)
The _____ _____ method uses two levels of activity and their related costs to analyze mixed costs.
A cost that increases in total but decreases on a per-unit basis when the level of activity increases
Down
Total fixed costs divided by the contribution margin ratio results in the breakeven point in _____ of sales revenue.
The contribution margin divided by sales revenue equals the _____ _____ _____.
The point where total revenues equal total costs is the _____ _____.
At the breakeven point, total fixed costs equal the total _____ _____.
Costs that vary in total in direct proportion to the change in the activity level
A cost that remains constant in total when the activity level changes
The relative sales proportion of the various products a company sells is called its _____ _____.