A cost–volume–profit (CVP) graph is a useful technique for showing relationships between costs, volume, and profits in an organization.

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(a) Identify the numbered components in the accompanying CVP graph.

No.DescriptionNo.Description16273849510

(b) Using the typical CVP relationship shown, fill in the missing amounts in each of the following four situations (each case is independent of the others):

   Contribution    VariableMargin perFixedNet IncomeCase Units SoldSalesExpensesUnitExpenses(Loss)A9,000$270,000$162,000 $ 90,000 B $350,000 $15$170,000$ 40,000C20,000 $280,000$ 6 $ 35,000D5,000$100,000  $ 82,000($12,000)