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One of the following is not involved in CVP analysis. a. sales mix. b. unit selling prices. c. fixed costs per unit. d. volume or level of activity.

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hyderali230

Answer:

c. fixed costs per unit

Explanation:

Cos-Volume-Profit ( CVP ) analysis has five components as follows:

  1. Selling price per unit
  2. Variable cost per unit
  3. Total fixed cost
  4. Level of Activity / Volume of activity
  5. Sales mix of the products

Total fixed is used for CVP analysis. Fixed cost per unit is irrelevant so correct answer is c. fixed costs per unit.

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