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8 November, 11:15

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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  1. 8 November, 14:45
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    c. fixed costs per unit

    Explanation:

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

    Selling price per unit Variable cost per unit Total fixed cost Level of Activity / Volume of activity 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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