Which of the following is not a major assumption of breakeven analysis?
A、It can only apply to one product or a constant sales mix.
B、Fixed costs are the same in total and unit variable costs are the same at all levels of output.
C、Sales prices vary in line with levels of activity.
D、Production level is equal to sales level.
A、It can only apply to one product or a constant sales mix.
B、Fixed costs are the same in total and unit variable costs are the same at all levels of output.
C、Sales prices vary in line with levels of activity.
D、Production level is equal to sales level.
【参考答案及解析】
Sales prices are constant at all levels of activity.
Sales prices are constant at all levels of activity.