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164.     The horizontal axis of the CVP graph
     
     
165.     The vertical axis of the CVP graph

     
166.     On the CVP graph, where the total expenses line crosses the sales line

     
167.     The behavior of revenues and expenses on the CVP graph

     

168.     At any given volume, this distance on the CVP graph measures the net income or net loss

     

169.     The relative proportion or combinations of quantities of products that constitute total sales

     


170.     The change in total results (such as revenue, expenses, or income) under a new      condition in comparison with some given or known condition.

171.     (fixed expenses + target net income) / unit contribution margin

     
172.     Companies with high contribution-margin percentages

     
173.     A firm’s ratio of fixed to variable costs

     
174.     Shows how far sales can fall below the planned level of sales before losses occur

     


175.     The sales price minus the cost of goods sold


176.     The cost of the merchandise that a company acquires or produces and then sells

     
177.     Another name for gross profit

     


178.     The relative proportions or combinations of quantities of products that comprise total sales

 

179.     The planned or desired net income


180.     (change in volume in units) x (contribution margin per unit) x (1 – tax rate)

     
181.     Net income / (1 – tax rate)

     

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